Os benefícios fiscais como mecanismos de incentivo à inovação: um estudo contábil da utilização da Lei do Bem pelas empresas Sociedades Anônimas (S.A), abertas do Estado do Rio de Janeiro

Abstract

In Brazil, the tax incentives aimed at developing segments of the industrial economy, trade, agribusiness and underdeveloped areas, providing conditions to promote economic, social and technological development of the country, looking for a modern and competitive economy. The granting of tax incentives is more than mere state intervention instrument. It is, above all, a channel to promote development and generate economic efficiency, adding quality of life to the population, either through employment or access to culture, generating and redistributing income in order to seek economic development. The tax incentive policy is an important tool for the economy, being used by governments of developed countries to not only maintain but also dramatically increase the level of employment, production and productivity. The aim of this study is to identify and analyze the tax benefits as mechanisms to encourage innovation; The aim of this study is to identify and analyze the tax benefits as mechanisms to encourage innovation: through a book study of companies anonymous companies (SA) open, the state of Rio de Janeiro, which is used in the well in the period Law from 2010 to 2013. the justification of the research is to analyze the importance of 11.196 Act of 2005 - known as the Good Law, for companies that encourage investments in RD & I, allowing the use of tax incentives, according to the rules of the MCTI and consequently, the approval of projects published annually in the use of tax incentives report. After this step has been made the analysis and identification of evidence of use of the benefits in the financial statements (income statement and notes) of the SA listed companies, the state of Rio de Janeiro, in the period 2010 to 2013. The result of research has shown that most companies did not submit the annual financial statements evidence of the use of tax incentives of the Good Law. Another point is the question of interim measure suspending the Good Law because it goes against the development of the country. When the government adopts such a measure the government shows that it is not concerned with not today and not in the long run