Desenvolvimento, inovação, estado e incentivos fiscais

Abstract

Fiscal incentives have become, according to Organization for Economic Co-operation and Development - OECD data, the most widely used instrument of innovation support among countries around the world, so much so that 30 of the 35 member countries of that organization make use of this instrument. In order to understand how this practice has become so widely disseminated, it sought to identify its main causes. At the outset, it was verified the existence of two large groups of causes for the phenomenon studied, the next ones - related to obstacles and difficulties found from one end of the innovation process to the other - and the remote ones - related to the historical process of construction of this instrument and of the relation in which it is inserted. This work, with the help of systems theory, is mainly devoted to the investigation of so-called remote causes for the use of fiscal incentives for innovation. For this, it was based on the analysis of four elements - "Development", "State", "Innovation", "Tax Incentives" -, which appear as entities of the same relationship, which can be translated verbatim in the sentence in which the fiscal incentive (instrument) has become the most used form by the State (subject), through innovation (medium), to reach a higher level of development (objective). Finally, it was concluded that the remote causes for the widespread use of tax incentives for innovation stem from a systemic process of convergence or congruence between the elements investigated, whose influence is felt in the very formation of the analyzed relationship.