Incentivos fiscais à inovação: uma abordagem da extrafiscalidade como instrumento de desenvolvimento socioeconômico nacional /

Abstract

The research seeks to examine the role of extrafiscality from the fiscal incentives in the technological branch, as an instrument of socioeconomic development, by stimulating the research in the generation of innovation. The extrafiscality assumes a prominent role, nowadays, since the State stimulates or discourages behaviors aimed at achieving the same ends that traditionally sought to achieve tax, acting from a fiscal incentive policy. Thus, the research proposes to answer the following question: In what way and what are the assumptions for taxation to serve as an instrument for the realization of national socioeconomic development, from extrafiscality, in particular, in the concession of fiscal incentives for technological innovation in the country? The present research will be developed with a doctrinal approach, this will imply the accomplishment of a phenomenological verification, so much that it will seek to construct a hermeneutically adequate interpretation to the taxation, as far as the extrafiscality, and the conditions of possibility of accomplishment of the constitutional objectives through taxation. Thus, we examine the phenomenon of extrafiscality and the possibility of it becoming an effective means of achieving national socioeconomic development, which is understood as one of the foundations of the Brazilian State, as stated in the Federal Constitution of 1988. In addition, it is studied the technological innovation, with verification from the legal framework, the Innovation Law, highlighting the main parameters currently used for its characterization. From this, the research seeks to highlight the role of extrafiscality related to fiscal incentive policies in the area of technology, not exhausting all existing incentive instruments in Brazil, but in particular, it is intended to address those related in the Law Informatics, Law of Good and in the Support Program for the Technological Development of the Semiconductor Industry.