{"id":447424,"date":"2022-08-22T19:00:32","date_gmt":"2022-08-22T22:00:32","guid":{"rendered":"https:\/\/revistapesquisa.fapesp.br\/?p=447424"},"modified":"2022-08-22T19:01:22","modified_gmt":"2022-08-22T22:01:22","slug":"tax-expenditures-associated-with-research-development-and-innovation-rdi","status":"publish","type":"post","link":"https:\/\/revistapesquisa.fapesp.br\/en\/tax-expenditures-associated-with-research-development-and-innovation-rdi\/","title":{"rendered":"Tax expenditures associated with research, development, and innovation (RDI)"},"content":{"rendered":"<ul>\n<li>Companies and organizations are often offered tax exemptions as an incentive to carry out certain practices in the public interest. This strategy can potentially lead to revenue losses, the estimates of which are known as tax expenditures<strong><sup>1<\/sup><\/strong>. Tax expenditure levels in relation to Brazilian GDP over the last decade showed a significant increase until 2014, followed by relative stability in more recent years<\/li>\n<\/ul>\n<picture data-tablet=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-0-desktop.png\" data-tablet_size=\"670x310\" alt=\"Gastos tribut\u00e1rios\">\n    <source srcset=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-0-desktop.png\" media=\"(min-width: 1920px)\" \/>\n    <source srcset=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-0-desktop.png\" media=\"(min-width: 1140px)\" \/>\n    <img decoding=\"async\" class=\"responsive-img\" src=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-0-mobile.png\" \/>\n  <\/picture>\n<ul>\n<li>Tax incentives designed to stimulate corporate RDI in the country are established directly in the \u201cLei do Bem\u201d<strong><sup>2<\/sup><\/strong> and as a counterpart requirement in the \u201cLei de Inform\u00e1tica\u201d<strong><sup>3<\/sup><\/strong>. In 2019, tax expenditures resulting from these incentives accounted for 3.1% of the total, or 0.12% of GDP. These percentages are lower than recorded in 2010 (4.5% and 0.14%, respectively)<\/li>\n<\/ul>\n<picture data-tablet=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-1-desktop.png\" data-tablet_size=\"670x390\" alt=\"concentra\u00e7\u00e3o regional\">\n    <source srcset=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-1-desktop.png\" media=\"(min-width: 1920px)\" \/>\n    <source srcset=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-1-desktop.png\" media=\"(min-width: 1140px)\" \/>\n    <img decoding=\"async\" class=\"responsive-img\" src=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-1-mobile.png\" \/>\n  <\/picture>\n<ul>\n<li>Tax expenditures from the Lei do Bem, systematically lower than those of the Lei de Inform\u00e1tica, declined in significance between 2010 and 2017, a trend that was only reversed in 2018 and 2019<\/li>\n<\/ul>\n<picture data-tablet=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-2-desktop.png\" data-tablet_size=\"670x350\" alt=\"Em R$ milh\u00f5es\">\n    <source srcset=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-2-desktop.png\" media=\"(min-width: 1920px)\" \/>\n    <source srcset=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-2-desktop.png\" media=\"(min-width: 1140px)\" \/>\n    <img decoding=\"async\" class=\"responsive-img\" src=\"\/wp-content\/uploads\/2022\/08\/011_Dados_316-2-mobile.png\" \/>\n  <\/picture>\n<p class=\"bibliografia separador-bibliografia\"><strong>Notes (1)<\/strong> Because revenue losses from tax incentives cannot be observed directly, they are measured using counterfactual assumptions, e.g., hypotheses and criteria to estimate the amount that could have been collected in the absence of said tax incentives.\u00a0 <strong>(2)<\/strong>\u00a0 Law No. 11.196\/2005\u00a0 <strong>(3)<\/strong>\u00a0 Law No. 8.248\/1991 and its amendments<\/p>\n<p class=\"bibliografia\"><strong>\u00a0<\/strong><strong>Sources<\/strong>\u00a0 Brazilian Federal Revenue and IBGE, IPCA historical series<\/p>\n","protected":false},"excerpt":{"rendered":"Tax expenditures associated with research, development, and innovation","protected":false},"author":475,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[1328],"tags":[225,234,243,256],"coauthors":[785],"class_list":["post-447424","post","type-post","status-publish","format-standard","hentry","category-data","tag-economy","tag-finance","tag-innovation","tag-public-policies"],"acf":[],"_links":{"self":[{"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/posts\/447424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/users\/475"}],"replies":[{"embeddable":true,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/comments?post=447424"}],"version-history":[{"count":5,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/posts\/447424\/revisions"}],"predecessor-version":[{"id":449046,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/posts\/447424\/revisions\/449046"}],"wp:attachment":[{"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/media?parent=447424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/categories?post=447424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/tags?post=447424"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/revistapesquisa.fapesp.br\/en\/wp-json\/wp\/v2\/coauthors?post=447424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}