DIREITO E ECONOMIA NA PERSPECTIVA DA LEI DO BEM

EVIDÊNCIAS E CONEXÃO COM O MATO GROSSO DO SUL

Abstract

The study of legal and economic foundations allows the understanding of the role of the State from its strategic function in shaping a favorable business environment. The text addresses the national and state innovation scenario, seeking to highlight the importance of universities in fostering and diversifying the productive sector. As its objective, the text investigates the connections between the legal framework aimed at Science, Technology and Innovation (ST&I) and the formation of intellectual capital, focusing on the reality of the State of Mato Grosso do Sul. The object investigated is the Lei do Bem (Brazilian Innovation Tax Incentive Law). As methodology, literature reviews on the institutional environment and innovation were conducted, and empirical methods were also applied through the collection of data from official and public sources. The knowledge economy has been designed as an innovative proposal that seeks interaction between the market and the learning process, thereby enabling synergy between educational and research institutions, financial agents, and governmental bodies. This new concept also explains the strategic and entrepreneurial role of the State. Given this context, the Lei do Bem aims to stimulate private investments in innovation and promote scientific and technological advancement in the country. Through this legislation, companies taxed under the Lucro Real regime (Actual Profit Taxation System) can obtain benefits such as the deduction of research and development expenses, reduction of Imposto de Renda da Pessoa Jurídica – IRPJ (Corporate Income Tax) and Contribuição Social sobre o Lucro Líquido – CSLL (Social Contribution on Net Profits), in addition to incentives related to accelerated depreciation and tax exemption on the import of goods intended for innovation. The research presents evidence of the contribution of the Lei do Bem to the business research and innovation scenario. Information from the year 2023 was analyzed, showing a favorable performance perspective regarding the law. The data correspond to aspects related to the historical evolution of the participants in the regulation, the general distribution of companies, the distribution of projects by sector, the hiring of professionals with exclusive dedication, and the list of participating companies by base year. A diagnosis obtained after data analysis is that the Lei do Bem has contributed significantly to strengthening the innovation ecosystem in Brazil, and tax incentives for companies foster investments in research and development. Despite the positive factors presented, Mato Grosso do Sul still shows limited participation in adhering to the proposal within its companies, when compared to other states of the federation. Even though it was possible to observe progress over the years, there is still much to be done for the economic dynamics of Mato Grosso do Sul to reach the level of other regional dynamics that show a high rate of innovation, technological incorporation, and industrial development. It is necessary to highlight that the Lei do Bem, in addition to increasing innovation, triggers other positive factors such as greater demand for highly qualified jobs, diversification of technologies and innovative processes, and greater wealth generation and value addition by economic agents. It is also important to highlight the progress of education. Even though over time the regulation has provided benefits for industrialization and contributed to an innovative environment, there are still resistances related to regional differences, the complexity of declarations, and the limitations regarding the tax regime of companies, issues that prevent the regulation from reaching its maximum efficiency.