Influência do recebimento de incentivo fiscal na interação universidade-empresa no Brasil: uma análise incipiente

André Luiz Teixeira, Márcia Rapini, Ana Julia Mesquita, Ulisses da Costa and Fernando Pereira
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André Luiz Teixeira: UNIFAL/MG
Márcia Rapini: CEDEPLAR/UFMG
Ana Julia Mesquita: UNESP
Ulisses da Costa: UNIFAL/MG
Fernando Pereira: UNIFAL/MG

No 646, Textos para Discussão Cedeplar-UFMG from Cedeplar, Universidade Federal de Minas Gerais

Abstract: This article aims to analyze the extent to which the nature of the interaction between research groups and firms (in terms of the type of relationship and remuneration) changes when it occurs with firms that received tax incentives for R&D before the interaction. When the interaction involves such firms, there is relative greater chance that this interaction focuses on conducting basic research and the groups be remunerated with scholarship or financial resources than when it happens with firms that have not received tax incentives. These differences are higher when the interactions with firms that received tax incentives more frequently pre-interaction are analyzed.

Keywords: University-Firm Interaction; R&D Tax Incentive; CNPq Research Group Directory; Brazil (search for similar items in EconPapers)
JEL-codes: O30 O38 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2022-09
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