Librería Samer Atenea
Librería Aciertas (Toledo)
Kálamo Books
Librería Perelló (Valencia)
Librería Elías (Asturias)
Donde los libros
Librería Kolima (Madrid)
Librería Proteo (Málaga)
The objective of this study is to explain the relationship between investments in Research and Development (R&D) and the results of innovation in companies benefiting from tax waivers under the Lei do Bem, which regulates tax waivers for technological innovation in Brazil. To achieve this objective, information was analyzed from all companies that used the Lei do Bem between 2009 and 2013. The results of the analysis indicate that the probability of companies that make use of the benefits of the Lei do Bem presenting innovations in general (in products, processes, or services) or only in products depends basically on the size of the company and the amount invested in R&D, particularly investment in human resources. Obtaining patents or other intellectual property rights is closely associated with the probability of product innovation. On the other hand, the chances of companies innovating in processes are related to the size of the company, spending specifically directed at HR, and the presence of HR training and development programs. Therefore, investment in human resources for R&D seems to be crucial for innovation.
