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A influência da fiscalidade na investigação e desenvolvimento empresarial
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No contexto atual e reconhecida que é a Investigação e Desenvolvimento (I&D) como motor essencial do desenvolvimento económico, importa perceber como poderá o Estado potenciar a I&D nas empresas que já se dedicam a essas atividades e cativar, para esse palco, novos intervenientes.
Havendo, naturalmente, diversificadas formas de o conseguir, o presente estudo aborda, concretamente e relativamente à realidade portuguesa, os contributos do Sistema de Incentivos Fiscais à Investigação e Desenvolvimento Empresarial (SIFIDE), enquanto instrumento de política fiscal para promoção da I&D nas empresas.
Os dados trabalhados foram obtidos por meio de questionário divulgado a 1261 empresas nacionais.
Das respostas validadas para este estudo, nomeadamente as respostas das empresas que afirmaram ter sido beneficiárias do SIFIDE no triénio 2012-2014, conclui-se que cerca de 17% da média anual do respetivo volume de negócios investido pelas mesmas em atividades de I&D poderá ser explicado pelo seu percurso em termos de I&D em momento anterior ao SIFIDE, dimensão da empresa e motivação perante a possibilidade de inexistência do incentivo.
Regarding the current context and recognized Research & Development (R&D) as key driver of economic development, it is important to understand how the Government can boost R&D in companies that already are engaged in these activities and how to call new ones. There is, of course, diversified ways of achieving this goal. Nevertheless, the present study focuses, in particular and for the Portuguese reality, in the contributions of the System of Tax Incentives for Business Research and Development (SIFIDE), while fiscal policy instrument for promoting R&D in companies. The data discussed in this study were obtained through a questionnaire sent to 1261 national companies. From the answers validated in this study, namely regarding the companies that said they had been beneficiaries of SIFIDE in the 2012-2014 period, we can conclude that around 17% of the annual average of the respective turnover invested in their R&D activities can be explained by its path in terms of R&D in time prior to SIFIDE, company size and motivation to invest in R&D activities in case of absence of incentive.
Regarding the current context and recognized Research & Development (R&D) as key driver of economic development, it is important to understand how the Government can boost R&D in companies that already are engaged in these activities and how to call new ones. There is, of course, diversified ways of achieving this goal. Nevertheless, the present study focuses, in particular and for the Portuguese reality, in the contributions of the System of Tax Incentives for Business Research and Development (SIFIDE), while fiscal policy instrument for promoting R&D in companies. The data discussed in this study were obtained through a questionnaire sent to 1261 national companies. From the answers validated in this study, namely regarding the companies that said they had been beneficiaries of SIFIDE in the 2012-2014 period, we can conclude that around 17% of the annual average of the respective turnover invested in their R&D activities can be explained by its path in terms of R&D in time prior to SIFIDE, company size and motivation to invest in R&D activities in case of absence of incentive.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Fiscalidade Incentivos Fiscais Crédito Fiscal Investigação & Desenvolvimento SIFIDE Taxation Tax Benefits Tax credits Research & Development
Contexto Educativo
Citação
Carvalho, Isabel Lopes de (2015). "A influência da fiscalidade na investigação e desenvolvimento empresarial". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão