O sistema jurídico para a promoção da ciência, tecnologia e inovação e os incentivos públicos : uma abordagem das políticas orientadas por missões

Abstract

The promotion of science, technology and innovation has become a prominent objective in the constitutional text and in infra-constitutional norms. Constitutional Amendment No. 85 of 2015 and Law No. 13,243 of 2016, which brought profound changes to the constitutional and infraconstitutional legislation dedicated to fostering innovation and scientific and technological research, including the creation of the National System of Science, Technology, and Innovation, are clear demonstrations of the importance of the topic. In this context, information and communication technologies (ICTs) and semiconductors play a fundamental role. Brazil is still a major importer of these technologies, despite having established an incentive policy for ICTs consolidated in Law No. 8,248 of 1991, and instituted an incentive program dedicated to the semiconductor sector, in the form of Law No. 11,484 of 2007, consistent in granting tax incentives to beneficiary companies, conditioned on meeting certain requirements. Despite the conditionalities established for granting tax incentives, the country has not yet achieved technological autonomy and reduced its external dependence. The objective of this work is to analyze the social and economic repercussions of the reforms promoted in the legislation aimed at research, development, and innovation, and to examine the effectiveness of tax incentives for the ICT and semiconductor sectors, as well as to identify points that need improvement in this legal microsystem, taking into account the concept of mission-oriented policies.