Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-19T17:43:24Z No. of bitstreams: 1 FABIANE PADILHA DA SILVA_.pdf: 2546516 bytes, checksum: 0abe70b9e110c737b88a9a25908d408a (MD5) / Made available in DSpace on 2015-10-19T17:43:24Z (GMT). No. of bitstreams: 1 FABIANE PADILHA DA SILVA_.pdf: 2546516 bytes, checksum: 0abe70b9e110c737b88a9a25908d408a (MD5) Previous issue date: 2015-08-21 / Nenhuma / Esta dissertação objetiva identificar quais são os benefícios colaterais resultantes da Lei do Bem na atividade inovativa percebidos por empresas selecionadas no RS no período de 2006 a 2012. A Lei 11.196 de 21 de novembro de 2005, ou Lei do Bem, é um mecanismo que busca promover a atividade inovativa nas empresas através da concessão de incentivos fiscais, que são considerados como benefícios fiscais. O Rio Grande do Sul ocupa o segundo lugar no país na utilização desses incentivos fiscais, como informa o Ministério da Ciência, Tecnologia e Inovação (MCTI) no período de 2006 a 2012 no Relatório de Utilização dos Incentivos Fiscais da Lei do Bem (RAUIF). Esse mostrou-se o motivo inicial que fez com que empresas gaúchas fossem pesquisadas. Para isso foi necessário, à luz da Teoria Evolucionária, buscar referências em autores da linha neo-schumpeteriana e também outros estudiosos. Como temas de relevância para responder à problemática foram buscados aqueles relacionados à inovação e incentivos fiscais à inovação. Quanto à inovação, além da conceituação específica, consideraram-se os motivos para inovar, como inovar através do uso do conhecimento, habilidades e aprendizado e os riscos inerentes ao processo inovativo. No que tange aos incentivos fiscais à inovação, buscou-se avaliar o cenário internacional e as políticas de ciência, tecnologia e inovação (CT&I) para tornar mais adequada a análise quanto ao tema central. Optou-se pela realização de uma pesquisa de campo com o uso de estudo de casos múltiplos. Foram feitas entrevistas com roteiro pré-definido em seis empresas que possuem suas sedes no RS. Os respondentes estavam diretamente envolvidos com a pesquisa e desenvolvimento (P&D) e inovação, fazendo parte do setor contábil/financeiro, planejamento e engenharia. O estudo identificou quatro benefícios colaterais além daqueles presumíveis em um incentivo fiscal: Adoção de controles, confiança derivada das rotinas, organização facilitadora e experiência reconhecida dos profissionais envolvidos nos projetos de pesquisa e desenvolvimento para inovação. Assim, respondendo à pergunta apresentada no título desse trabalho: ‘Lei do Bem: É possível ir além dos benefícios fiscais?’, responde-se: sim. E, ao longo da dissertação esses benefícios serão identificados. / This dissertation aims to identify what are the side benefits of the Lei do Bem in innovative activity perceived by companies selected in the RS from 2006 to 2012. Law 11.196 of november 21, 2005, or the Lei do Bem, is a mechanism that seeks promote innovative activity in companies by granting tax incentives, which are considered as tax benefits. The Rio Grande do Sul ranks second in the country in the use of these tax incentives, as reported by the Ministry of Science, Technology and Innovation (MCTI) in the 2006-2012 period in the Usage Report of Tax Incentives of the Good Law (RAUIF). This proved to be the initial reason that made local companies were surveyed. This required, in the light of Evolutionary Theory, check references on authors of neo-Schumpeterian line and also other scholars. How important issues to address the problem were sought those related to innovation and tax incentives for innovation. As for innovation, beyond the specific concept, they considered the reasons to innovate, how to innovate through the use of knowledge, skills and learning and the risks inherent in the innovation process. With regard to tax incentives for innovation, we sought to assess the international scene and science, technology and innovation (ST & I) policies to make it suitable for analysis as the central theme. It was decided to carry out a field survey using multiple case study. Interviews were conducted with pre-defined script in six companies that have their headquarters in RS. Respondents were directly involved with the research and development (R & D) and innovation as part of the accounting / finance, planning and engineering. The study identified four side benefits beyond those alleged in a tax break: Adoption of controls, confidence derived from routines , facilitating organization and recognized expertise of professionals involved in research and development projects for innovation. Thus, answering the question posed in the title of this work: ' Lei do Bem: Is it possible to go beyond the tax relief', he replied: yes. And along this dissertation these benefits will be identified.

The private sector in developing countries plays a key role in job-creation and is central to economic development and poverty alleviation. Governments around the world use various policies and regulations targeting firms in an attempt to foster growth. This dissertation focuses on the interplay between government policies, firm behavior, and labor markets in India. In Chapter 1, I study the impact of a location-based tax incentive scheme in India. Location-based policies that target particular geographic regions are widely used by governments, but there have been few rigorous evaluations of their causal impacts especially in the context of developing countries. Using aggregated and firm-level panel data, I find large increases in employment, total output, fixed capital, and the number of firms as a result of the program. These increases are due to both the growth of existing firms as well as the entry of new firms. There is supporting evidence that the new firms entering the treated regions are larger and more productive. I find no evidence for relocation of firms or spillovers in industrial activity between treatment and control areas. Finally, using data from household surveys, I show that wages of workers rise but find no changes in housing rents or migration across the treated and control regions. My results therefore suggest that the policy increased welfare, and I also conclude that the policy was cost-effective. This provides support for place-based policies to correct for regional economic disparities, especially in settings with low labor mobility. In the next chapter, I focus on the effects of a place-based policy on informal firms. The informal sector in India is a major component of economic activity covering more than 80% of the workforce. More often than not, the informal sector is beyond the ambit of tax authorities, hurting public finances in India. In Chapter 2, I study the impact of the federally financed location-based tax incentive scheme (studied in Chapter 1) on informal firms in India. Using a difference-in-differences approach with bordering districts, neighboring states, and major states as control groups, I find no evidence for increases in employment, total output, gross value added, and registration status for informal firms on average. However, separating informal firms into those that do not hire regular workers (Own Account Manufacturing Enterprises) and those that hire workers (Non-directory manufacturing enterprises/Directory Manufacturing Enterprises) reveals heterogeneous effects. I find that the policy change led to a higher likelihood of registration by NDME/DMEs but no effect on OAMEs. The policy change did not impact the size of these different kinds of firms. This chapter provides suggestive evidence that tax-exemption schemes can be a useful policy tool to incentivize informal firms to register. In Chapter 3, I revisit the contentious labor laws in India and their effects on hiring decisions of firms faced with demand shocks. Labor regulations in India differ by states and apply differently across types of laborers. The most restrictive laws make it harder to fire permanent workers for firms. However, these laws do not apply to workers hired through contractors (contract workers). Using firm-level data from India, I find that compared to firms in flexible labor regulations, those in more restrictive labor regimes hire more contract workers as a response to transitory local demand shocks. I find no differential response in hiring of permanent workers by firms faced with these shocks. This suggests that firms circumvent labor laws by hiring workers indirectly through contractors in the face of economic fluctuations.

This study evaluates the effectiveness of the ecological ICMS (ICMS-e) in the Brazilian Amazon, an intragovernmental transfer for incentivizing biodiversity conservation. Tax funds are passed from state governments to municipalities in proportion to the amount of protected area within their borders; biological reserves, sustainable use areas, and indigenous lands are all considered. Econometric analysis using a fixed effects model found that the policy had little positive effect on increasing protected areas compared to the significant negative influence of poor land tenure, agricultural influences, and lack of monitoring for illegal deforestation. However, the policy may increase municipal governments' acceptance of and support for protected areas, especially if combined with institutional support.

This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU&rsquo / s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU&rsquo / s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey&rsquo / s tax laws will be explained followed by an evaluation of to what extent Turkey&rsquo / s tax expenditures are harmonized to the EU.

This dissertation identifies the average treatment effect of state level incentives for hybrid vehicles, identifies individual-level predictors of early adopters, and attempts to understand why states adopt these incentives. These questions are estimated using traditional parametric techniques, logistic regression, difference-in-difference regression, and fixed effects. In particular, this dissertation looks at changes in aggregate demand on two comparison groups: (1) the natural control group, states that did not adopt subsidies, and (2) a constructed control group, states that proposed subsidies during this same time period but did not adopt them. In addition to these parametric models, propensity score matching was used to construct a third comparison group using the models that identified determinants of the policy adoption. These findings were supplemented by exploratory analyses using the individual-level National Household Travel Survey. This multitude of evaluative analyses shows that HOV lane exemptions, if implemented in places with high traffic congestion, were found to impact aggregate demand and an individual's propensity to adopt a hybrid, while traditional incentives had limited impact. These analyses provide insight into why states adopt certain policies and the circumstances in which these incentives are effective. Since people may be motivated by factors other than economic factors, creating effective incentives for energy efficiency technologies may be more challenging than just offsetting the price differential. Instead, customization to the local community's characteristics could help increase the efficacy of such policies.

[pt] Atualmente, uma das estratégias adotadas pelas empresas para reduzir seus custos e se manterem competitivas passa pela Logística Tributária, que vislumbra as oportunidades de redução de impostos na Logística por meio de incentivos fiscais ou financeiros. Como conseqüência do avanço tecnológico, os produtos são cada vez mais equivalentes, no que diz respeito à sua qualidade e funcionalidade e, de uma forma geral, as boas práticas são absorvidas muito rapidamente pelo mercado, restando às organizações a redução da margem de lucro e a minimização dos custos, mais especificamente, do custo logístico. A maioria dos incentivos fiscais e financeiros oferecidos no Brasil se concentra longe dos principais centros consumidores, tornando-se necessário associar o planejamento tributário aos métodos de localização e considerar os trade-offs entre benefícios e custos operacionais. Analisar a infra-estrutura oferecida pelo Estado é outra forma de evitar perdas no nível de serviço logístico, que podem gerar consequências imensuráveis em curto prazo. O presente trabalho é uma análise da influência dos incentivos fiscais sobre a decisão de localização de centros de distribuição e pressupõe o caso de uma empresa fictícia que se instalou no Estado do Espírito Santo, com o objetivo de se beneficiar do Fundap, um incentivo às importações, oferecido por aquele estado. / [en] In the present days, one of the strategies adopted by companies to reduce their costs and hold their competitiveness involves the tributary logistics, which considers the opportunities of taking into account the taxes advantages derived from locating distribution centers in certain areas or states that offer financial incentives. As a consequence of the technology improvement, products tend to be even more equivalents regarding their quality and functionality. In a general way, good practices are very rapidly absorbed by the market, so that the organizations have to face the reduction of the profit margin and the minimization of costs, in particular the logistics costs. The majority of taxes and financial incentives offered in Brazil is concentrated away from the main consumer centers, becoming necessary to associate the tax planning with the location methods, in order to consider the trade-offs between benefits and the operational costs. Analyzing the public infrastructure offered by the government is another way to avoid the losses at the level of logistics services. It may generate immeasurable consequences in the short term. The present work is an analysis of the influence of the tax incentives in the decision of locating distribution centers and assumes the case of a hypothetical company that was installed in the state of Espírito Santo, in order to take advantage of benefits granted by Fundap, the local state agency that offers incentive for imported goods.

O presente trabalho trata dos incentivos fiscais à inovação tecnológica nas esferas federal e estadual apresentando um estudo de caso de uma grande empresa gaúcha na fruição do incentivo federal.São apresentados os principais conceitos pertinentes à legislação que regulamenta os incentivos, bem como os requisitos necessários para as empresas usufruírem dos benefícios fiscais em um ambiente tributário complexo e restritivo, como é o caso do ambiente tributário brasileiro. Nessa linha, são apresentados os principais aspectos referentes a planejamento tributário, os conceitos de evasão e elisão fiscal, aliados à utilização de incentivos fiscais emanados pelo poder público com a intenção de tornar o país competitivo internacionalmente e tecnologicamente desenvolvido. No estudo de caso, são apresentados os principais aspectos do projeto executado por empresa de capital aberto do setor automotivo gaúcho e os procedimentos realizados do ponto de vista fiscal, contábil e de controle interno de projetos e atividades de pesquisa. São apresentados os benefícios efetivos fiscais e financeiros da utilização de referidos incentivos, de modo a demonstrar de forma técnica e formal a importância da correta utilização das benesses concedidas pelo Governo e da relevância de profissionais preparados e antenados à evolução da legislação. / Present work deals with the tax incentives the technological innovation in the spheres federal and local presenting a study of case of a great company of the enjoyment of the federal incentive.The main pertinent concepts are presented the legislation that regulates the incentives, as well as the requirements necessary to companies use the tax benefits in a complex and restrictive tax environment, as the Brazilian tax environment. In this line, the main referring aspects are presented the tax planning, the concepts of evasion and fiscal elimination, allies the use of tax incentives gave by the public power with the intention to become the competitive country internationally and technologically developed. In the case study, the main aspects of the project executed for a registered company of the sector and the carried through procedures of the tax, accountable point of view and internal control of projects and activities of research are presented. The tax and financial effective benefits of the use are presented for related incentives, in order to demonstrate of form technique and deed of division the importance of the correct use of benefits gave by the Government and of the relevance of prepared professionals to the evolution of the legislation.

xv, 147 p. : ill. (some col.) / This thesis examines the Special Assessment of Historic Property Program, a property tax incentive available to owners of historic properties in the U.S. State of Oregon. While several studies and task force reports have been prepared since the Program was signed into law in 1975, none have included the thorough chronological context that this thesis intends to provide. Additionally, with the numerous changes to the Special Assessment Program since the early 1990s, this thesis aims to provide a current evaluation of the incentive provided to participating property owners and governments to preserve significant historic resources. Documents, case studies, and interviews were used to provide a better understanding of a program that has come under repeated criticisms in years past. This thesis will provide a baseline for future research and criticism--both positive and negative--of the Special Assessment Program, a hallmark of the historic preservation movement in Oregon. / Committee in charge: Dr. Michael Hibbard, Chairperson; Eric Eisemann, Member; Jessica Engeman, Member

PEREIRA, Francisco Wellington Àvila. Avaliação da política de incentivos fiscais no desenvolvimento econômico-social do Município de Aquiraz – Ceará. 2008. 115 f. Dissertação (Mestrado em Avaliação de Políticas Públicas) – Universidade Federal do Ceará, Pro - Reitoria de Pesquisa e Pós-Graduação, Programa de Pós-Graduação em Avaliação de Políticas Públicas, Fortaleza-Ce, 2008. / Submitted by Ana Paula Paula (mappufce@gmail.com) on 2012-04-13T13:42:34Z No. of bitstreams: 1 FRANCISCO WELLINGTON ÁVILA PEREIRA.pdf: 561358 bytes, checksum: d642dc623faebc7947b85404a56bb831 (MD5) / Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2012-04-23T13:54:55Z (GMT) No. of bitstreams: 1 FRANCISCO WELLINGTON ÁVILA PEREIRA.pdf: 561358 bytes, checksum: d642dc623faebc7947b85404a56bb831 (MD5) / Made available in DSpace on 2012-04-23T13:54:55Z (GMT). No. of bitstreams: 1 FRANCISCO WELLINGTON ÁVILA PEREIRA.pdf: 561358 bytes, checksum: d642dc623faebc7947b85404a56bb831 (MD5) Previous issue date: 2008 / The programs developed to provide economic growth, job generation, income and social development embrace multiple government strategies. The Industry Development Fund, FDI/PROVIN, is a program used by the Government of Ceará to attract companies aiming at the generation of jobs and income into the region. There is a dilemma that can be seen between those who are against and those who are in favor of tax incentive, since there is public revenue resignation in behalf of the uncertainty of a future social economic reward. This study aimed to evaluate the main effects of the FDI in the social economic development of the city of Aquiraz. The economic and social contributions generated by the companies having had tax incentives in the period from 1997 to 2007 were evaluated through the wealth generated, number of jobs created, value of wages, evolution of the Goods and Service Circulation Tax (ICMS) quota distribution index, formation of the county Gross Domestic Product (PIB) and public revenue generation. It was carried out a collection of data in the State Treasury Bureau and in the County Finance and Budgetary Execution Bureau, as well as a Internet research. It is possible to conclude there was loss of income to the State Government and profit to the County, and jobs were generated in the city with average wages bigger than other economy sectors. However it is an onerous and located politics, which should be reviewed by the Federal Government, so that other mechanisms could be developed to promote a reduction on the country regional differences and a greater efficiency in resources / Os programas desenvolvidos para proporcionar crescimento econômico, geração de emprego, renda e desenvolvimento social abrangem múltiplas estratégias do governo. O Fundo de Desenvolvimento da Indústria – FDI / PROVIN é um programa utilizado pelo Governo do Ceará para atrair empresas visando à geração de empregos e de renda na região. Observa-se que existe um dilema entre aqueles que são contra e os favoráveis às políticas de incentivos fiscais, pois ocorre a renúncia de receita pública em prol da incerteza de um futuro retorno econômico-social. O objetivo do trabalho é avaliar quais são os principais efeitos do FDI no desenvolvimento econômico-social do município de Aquiraz – CE. Este trabalho foi desenvolvido utilizando-se uma abordagem pluralista que mescla o quantitativo com o qualitativo, avaliando-se quais as contribuições econômicas e sociais ensejadas pelas empresas que tiveram incentivos fiscais no período de 1997 a 2007, por meio da riqueza gerada, número de postos de trabalho implantados, salários pagos, evolução do índice de distribuição da cota-parte do Imposto sobre Circulação de Mercadorias e Serviços (ICMS), formação do Produto Interno Bruto (PIB) municipal e geração de receita pública. Foram enviados questionários às empresas contribuintes do ICMS, beneficiadas com incentivos fiscais. Realizou-se, ainda, coleta de dados junto às Secretarias da Fazenda do Estado do Ceará e de Finanças e Execução Orçamentária do Município de Aquiraz e pesquisa via internet para coleta de informações da RAIS. Conclui-se que a política de concessão de incentivos fiscais adotada pelo Estado do Ceará é benéfica ao município de Aquiraz, produzindo incrementos consideráveis nas receitas tributária e transferência da cota-parte do ICMS, além de gerar postos de trabalho dentro do Município com salários médios superiores aos demais setores da economia. Entretanto, trata-se de uma política onerosa para o Governo do Estado, devendo ser revista, a fim de que faça parte de uma política macro, desenvolvendo-se mecanismos que promovam a redução das desigualdades regionais com maior eficiência na aplicação de recursos.

O Brasil esta em defasagem tecnológica na corrida pela inovação, principalmente se comparado às economias mais desenvolvidas. O incentivo fiscal à inovação, introduzido pela Lei do Bem – Lei 11.196/05, é uma das principais políticas públicas voltadas a P,D&I. Junto a um conjunto de incentivos diretos e indiretos às empresas nacionais, intensificados a partir de 2004, o incentivo fiscal visa desonerar os gastos das organizações com as atividades de P&D, fomentando a inovação para que o país seja mais competitividade pelo incremento de valor dos produtos desenvolvidos em seu território. O Ministério da Ciência, Tecnologia e Inovação é responsável pelo acompanhamento do gozo do incentivo, tendo às empresas beneficiárias a obrigação de prestar informações anualmente. O MCTI publica informações como valores de dispêndios com P&D e os valores de renúncia fiscal concedido pela Lei, que somou 1,4 bilhão de reais em 2011 para 767 empresas beneficiárias. No entanto, não existem informações sobre a melhoria do desempenho inovativo destas organizações. Neste sentido, esta dissertação buscou avaliar o impacto dos incentivos fiscais à inovação sobre o desempenho inovativo das empresas beneficiárias. Para isso foi utilizado método survey com envio de questionários a cada empresa que esteve presente em todos os anos nas listas de beneficiárias da Lei. As questões buscavam avaliar a percepção do entrevistado sobre diferentes indicadores de P,D&I, identificados na revisão bibliográfica e agrupados em três blocos de indicadores (tradicionais, de valor e de processo). A pesquisa também identificou as características das empresas beneficiárias e a percepção de importância para os principais incentivos da Lei, sendo confirmado o perfil de grandes e tradicionais empresas como as principais usuárias dos incentivos. A pouca amplitude dos incentivos é creditada a exigência da empresa ser optante do Lucro Real e pela dificuldade de interpretação da Lei, potencializada por divergências dos principais órgãos de governo responsáveis pelo acompanhamento e fiscalização. No entanto, as analises convergem para uma percepção da existência de impacto positivo do incentivo sobre o aumento de investimentos e estrutura para P&D, do número de novos e melhorados produtos e seu grau de ineditismo. Este aumento se deve ao mais importante incentivo da Lei do Bem identificado, a desoneração dos valores de dispêndio em P&D. Com base nas correlações de dados o presentes no trabalho se identificou que a percepção de aumento de receita e lucratividade esta relacionada à adição de investimentos em P&D que resultam no desenvolvimento de maior número de produtos novos e melhorados e de seu grau de ineditismo, validando o efeito additionality da Lei e consequente geração de valor nas empresas com base em inovação. O trabalho também identificou o aprimoramento dos processos organizacionais para inovação, como a estruturação de setores de P&D e a melhor comunicação entre as diferentes áreas envolvidas nos projetos, que estão relacionadas a operação e controle exigidos para o gozo do incentivo. O trabalho alerta para a necessidade de atenção do governo aos processos de registro de patente e colaboração entre empresas e universidades, pouco intensificadas pela Lei em virtude de problemas históricos para estes indicadores. Assim, este estudo avança no conhecimento da política de incentivo fiscal à inovação, seus diferentes impactos para as empresas beneficiárias e contribui para a discussão e melhoria das políticas públicas à inovação no Brasil. / Brazil has a technological deficit regarding innovation race, especially when compared to more developed economies. The tax incentive for innovation, introduced by Lei do Bem - Law 11,196/05, is one of the major public policies concerning R, D & I. With a range of direct and indirect incentives to domestic companies, intensified after 2004, the tax incentives aim to relieve the expenses of the organizations with R & D, encouraging innovation for the country to be more competitive by increasing the value of products developed in their territory. The Ministry of Science, Technology and Innovation is in charge for monitoring the incentive, having the benefiting companies the obligation to provide information annually. The MCTI publishes information as values of expenditures on R&D and the values of tax waiver granted by the Law, which amounted to 1.4 billion reais in 2011 to 767 beneficiary companies. However, no information on improving the innovative performance of such organizations is given. In this sense, the following research aimed to assess the impact of tax incentives for innovation on the innovative performance of recipient firms. Survey method has been applied with sending questionnaires to every company that was present in all the years in the lists of beneficiaries of the Law. The issues aimed to assess the interviewees' perception of different indicators of R, D & I, identified in the literature review and grouped into three blocks of indicators (traditional, value, and process). The survey also identified the characteristics of the recipient firms and the perception of importance to the main incentives of Law, and confirmed the profile of large and traditional companies as the main users of the incentives. The low amplitude of incentives is credited to company requirement be opting of taxable income and the difficulty of interpreting the law, enhanced by differences of the principal organs of government responsible for monitoring and supervision. However, the analysis converge to a perception that there is a positive impact on encouraging increased investment and R&D structure, number of new and improved products and their degree of uniqueness. This increase is due to the most important incentive of the Lei do Bem identified the exemption values for expenditure on R&D. Based on data correlations in the present research, it was identified that the perception of increased revenue and profitability is related to the addition of investments in R&D resulting in the development of a greater number of new and improved products and their degree of originality, validating the effect additionality of the Law, consequently adding value to companies based on innovation. The study also identified the improvement of organizational processes for innovation, such as the structuring of R&D sectors and better communication between the different departments involved in the projects, which are related to operation and control required for the enjoyment of encouragement. The work points to the need of government attention to patent registration processes and collaboration between companies and universities, some intensified by law because of historical problems for these indicators. Thus, this study advances on the knowledge of the policy tax incentives for innovation, their different impacts on the beneficiaries and contributes to the discussion and improvement of public policies for innovation in Brazil.