O estímulo aos investimentos tecnológicos: o impacto sobre as empresas brasileiras

Abstract

The article makes a comparative analysis of the existing supporting devices to private investment in technology in various countries, with an emphasis on the Brazilian case. Next, a list of critical appraisals of the Federal Act No. 8661193 is surveyed among experts from several trade associations, research institutes, authorized agencies and businessmen, That legislation grants tax exemptions to farming and industrial firms who invest in technological upgrading. Last, it raises the various possible impacts of that legislation's enforcement, according to the farm's sizes. The study criticizes and makes a roll of suggestions for the improvement of the legislation in focus, in particular the rewards on the farms' technological effort.