innovation tax
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Innovation model in education and in tax simulation practices and economic and financial analysis in companies/Modelo de inovacao no ensino e em praticas de simulacao tributaria e analise economica e financeira em empresas/Modelo de innovacionenla ensenanza y en practicas de simulacion tributaria y analisis economico y financiero en empresas.
1. INTRODUCAO A complexidade do mundo dos negocios exige dos profissionais responsaveis pela area financeira o desenvolvimento de uma visao integrada das organizacoes e de seu relacionamento com o mundo externo. Para a formacao desse profissional, a...
- Tax Incentives To Innovation
- IP And Tax Incentives For Innovation: Tools To Maximize Investments In R&D
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The impact of regional tax incentives on industrial performance
The article explores the interplay between regional tax incentives and the trends in industrial performance indicators. The authors advance arguments for their statement that it is necessary to increase industrial performance in order to create growth poles and centres in regional development. They range the industrial performance indicators based on their assessment. The authors provide a...
... at the regional level that should take into account indicators of efficiency of investments in fixed assets at industrial enterprises, innovation activities in industry, and growth of industrial production and import substitution. At the regional level, this can be achieved through the use of ... -
Os incentivos fiscais no ramo tecnológico como instrumento do desenvolvimento nacional
O presente estudo tem por objetivo examinar o papel da extrafiscalidade como forma de alcance do desenvolvimento nacional, identificar quais os mecanismos existentes na legislação brasileira capazes de efetivar as políticas tributárias de estímulo à tecnologia no País. Para isso, destacará a evolução do conceito de inovação tecnológica e os benefícios fiscais atrativos, a partir da Lei de Inovação
... For this, it is highlighted the evolution of the concept of technological innovation ... -
A tributação da inteligência artificial entre novos impostos e incentivos adicionais
... La fiscalità dell’innovazione nel modello industria 4.0 ... Rass. trib. , 2017, 1041.1 ... 6. HARRISON, JAUMANDREU, MAIRESSE, Does Innovation Stimulate Employment? A firmlevel Analisys Using Comparable Micro-data from Four European Countries, International Journal of Industrial ...
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Nanotechnology as a privileged example of technological innovation: Building foundations for the design of the 'Quadruple Helix
A nanometer is a billionth part of a meter. It is in this order of magnitude, ranging from 1 to 100 nm (1 to 100 nanometers), that an effective Scientific Revolution is situated. The results of this research benefit laboratories through to industry, turning into products in a variety of segments, which are already available for consumption. Thus, nanotechnology emerges as the most significant...
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Continuous results-driven innovation management program.
1. Introduction Although there are cases of innovation success in Brazil involving universities, research institutes and companies (e.g. the textile industry of the 1920s and 1930s, Embrapa and Embraer) (Rapini, Chaves, Albuquerque, Silva, Souza, Ri...
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Private funds see net outflow of R$71bn
... One innovation introduced in the text is the concept of an "investment entity," such as one that has professional discretionary management, and a "non-investment ...
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Autorregulação jurídica no urbanismo contemporâneo: smart cities e mobilidade urbana / Self regulation in the contemporary urbanism: smart cities and urban mobility
A presente pesquisa teve como objetivo analisar a relação entre a mobilidade urbana, a economia colaborativa e a possibilidade de autorregulação jurídica, no contexto das smart cities. Tais temas convergem com a tendência atual do direito à cidade e da adoção de novas tecnologias para facilitar a vida dos cidadãos. O método de procedimento adotado foi o hipotético-dedutivo. Conclui-se que o...
... 2015. Disponível em: ... Acesso em: 30 maio 2016 ... BARRY, J. M.; CARON, P. L. Tax Regulation, Transportation Innovation, and the Sharing Economy. (December 15, 2014). , v. 82, p. 69-84, 2015, ... CHEN, Le; MISLOVE, Alan; WILSON, Christo ... Proceedings of the 2015 ... -
The mediating effect of operational capabilities on operational performance.
... The operational capabilities manifested in innovation were the object of a study by Liao, Hu and Ding (2017), in a sample of 74 firms and 465 questionnaires, from the upstream, middle and downstream ...
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Elisão fiscal e valor da firma: evidências do Brasil
This paper investigates the relation between corporate tax avoidance and firm value in Brazil. Although one might expect that tax avoidance activities result in shareholder value generation, alternative theories suggest this is not always the case; implicit agency costs have been recently detected by the literature, may exceed the tax saving benefits, causing shareholder value destruction instead.
... They find that firms adopt a Prospector (innovation and risk seeking) strategy to avoid more taxes than both Defender firms (cost leadership and risk aversion) and firms following a more general ... -
Social development and private health care system: three ways for success
A deep analysis in the Brazilian health care system shows how Government depends from private companies. State has the Constitutional duty to implement and develop the health care system, but its goal only is possible if Interact with the private sector. In this way, there are three ways for success: increase tax incentives, adopt an information economics and recognize health as a scarce resource.
... of the Real between 2009 and 2011 increased imports of manufactured products, reducing the potential use of tax incentives for innovation 19 ... With this scenario, the participation of tax incentives for innovation represents a negligible percentage in the GDP of Brazil, from 0,03% to ... -
Laboratorios de innovación en los gobiernos sudamericanos: congruencias y peculiaridades
Este estudio tiene como objetivo identificar y caracterizar laboratorios de innovación en gobiernos de América del Sur mediante el empleo de un enfoque integral y exploratorio de estudios de casos múltiples. Los datos se obtuvieron de fuentes documentales y bibliográficas, así como a través de cuestionarios estructurados que contienen preguntas abiertas y cerradas. Luego los datos recolectados...
Research Article ... Innovation Labs in South American Governments: Congruencies and Peculiarities ... Alessandro Carlos da Silva Junior 1 , Magnus Luiz Emmendoerfer 1 ... -
Razão da não utilização de incentivos fiscais à inovação tecnológica da Lei do Bem por empresas Brasileiras
... Reason of not using the tax incentives to technological innovation of the “Law of Good” by Brazilian enterprises ... Razones de la no utilización de los incentivos fiscales a la innovación tecnológica de ...
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On the Path to Innovation: Analysis of Accounting Companies> Innovation Capabilities in Digital Technologies.
1 Introduction The central role of digital technologies in changing societies and the business environment has aroused managers' interest in dealing with innovation and the creation of digital products, services, and processes (Nylen & Holmstrom, 2...
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Tax Compliance: Factors that Influence Taxpayer Invoice Requests in Portugal.
... , measured on a seven-point Likert scale, with one being "no influence" and seven being "full influence." Although the 19 items are an innovation of this research, we followed international studies in the area of tax compliance that measure questions based on a seven-point Likert scale (e.g ...
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The Interdependence Between Ease of Doing Business, Innovation, and Competitiveness of Nations.
INTRODUCTION The challenge of creating a favorable business environment motivates researchers, international institutions, and policymakers to seek alternatives to improve the economic exchange process. The creation of reports that rank the environm...
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Desafios jurídico-regulatórios e economia compartilhada: elementos para uma reflexão crítica
Nos últimos anos, assiste-se a um fenômeno de crescimento exponencial de novos modelos de negócios, usualmente referidos como disruptivos, próprios do que se tem chamado, sem absoluta homogeneidade terminológica, de "economia compartilhada". Tais modelos parecem não se ajustar perfeitamente às normas jurídicas vigentes na maioria dos ordenamentos, reclamando, portanto, tratativa diversa, atenta às
... Keywords : Sharing economy. Collaborative economy. Regulation. Innovation ... SCIENTIA IURIS, Londrina, v.21, n.2, p.98-125, Jul.2017 DOI: 110.5433/2178-8189.2017v21n2p98 ... INTRODUÇÃO ... É ainda incipiente o ... -
Análise das Recomendações da OCDE/G20
... 223 LA FERIA; WALPOLE, op. cit., p. 10‑11. 224 LEJEUNE, Ine; CLAESSENS, Sophie. The future of VAT in a digital global economy: innovation versus taxation. In: LANG, Michael; LEJEUNE, Ine. VAT/GST in a global digital economy ... v. 43. Alphen aan den Rijn, the Netherlands: Kluwer Law ...
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New Export Devices In Brazil
... Innovation tax benefits assured by recent legislation are fully enjoyable by ZPE industries, and such incentives are compatible with the top similar devices ...
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Towards a critique on intellectual property
In order to understand the essence of digital and virtual world relations and their outcomes, as they gain more social relevance in contemporary society, this paper investigates the category of intellectual property not from the prism of the law but rather on philosophical terms. Such philosophical analysis is based on immanent critique. The starting point is the axiomatic notion of modern...
... The assumption that the public sector can at best incentivize private sector-led innovation (through subsidies, tax reductions, carbon pricing, technical standards and so on), especially but not only in the face of the recent crisis, fails ... -
Critical thoughts on advanced manufacturing: the experiences of Germany and USA.
... Technological development is strongly related to production, and the proximity of R&D teams to the shop floor is extremely important for innovation. The authors refer to these collective capabilities as industrial commons, which may include the know-how related to R&D, engineering and other ...
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São Paulo inks innovation partnership with Huawei
Centro Paula Souza (CPS) has registered 20 of the 77 São Paulo State Technological Colleges (Fatecs) under its administration as eligible to work with tax incentives under the so-called Good Act and the Information Technology Act. These colleges are ...
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Co-evolution of industry strategies and government policies: The case of the Brazilian Automotive Industry.
... However, this did not mean changes in the rules of the game regarding innovation. Instead, government regulation aimed to foster production and economic growth ... To sustain this boom, a combination of tax reductions and credit ...