{"id":{"repo_id":"brazil-uff","oai_identifier":"oai:app.uff.br:1/17100"},"canonical_url":"https://search.dev.ndltd.org/etd/brazil-uff/oai:app.uff.br:1/17100","repository":{"repo_id":"brazil-uff","name":"Brazil UFF","base_url":"https://app.uff.br/oai/request"},"display":{"title":"Tributação e inovação na indústria de petróleo e gás natural do Brasil: uma caracterização do processo de P&D e avaliação setorial da política nacional de incentivos","abstract":"Taking Petrobras as a representative company in the Brazilian oil and gas sector, this work is addressed to characterize its R&D process, through qualitative and quantitative parameters, reinforcing the importance of technology as a production factor. It also attempts to assess the main impacts of the national innovation policy, including fiscal incentives and other legal mechanisms, on the amount of R&D investments by the sector in recent years. From this perspective, a measure of R&D cost sensitivity and an assessment of fiscal incentives generosity for R&D initiatives in Brazilian oil and gas sector were accomplished.","abstract_html":"Taking Petrobras as a representative company in the Brazilian oil and gas sector, this work is addressed to characterize its R&amp;D process, through qualitative and quantitative parameters, reinforcing the importance of technology as a production factor. It also attempts to assess the main impacts of the national innovation policy, including fiscal incentives and other legal mechanisms, on the amount of R&amp;D investments by the sector in recent years. From this perspective, a measure of R&amp;D cost sensitivity and an assessment of fiscal incentives generosity for R&amp;D initiatives in Brazilian oil and gas sector were accomplished.","abstract_has_math":false,"creators":["Leite, Luís Alberto Melchíades"],"institution":"Programa de Pós-graduação em Economia","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":null,"date_issued":"","date_published":null,"updated_at":"2026-07-27T19:00:38Z","subjects":["Indústria petrolífera","Indústria de petróleo","Petróleo","Gás natural","Política fiscal","Incentivo fiscal","Desenvolvimento tecnológico","Tributação","Pesquisa e desenvolvimento (P&D)","Incentivos Fiscais","Investimentos","Taxation","Fiscal incentives","R&D Investiments","Research and Develoment (R&D)","Petroleum and Gas Industry"],"languages":["por"],"rights":["Acesso Aberto"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://app.uff.br/riuff/handle/1/17100","outbound_label":"Repository record","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Leite, Luís Alberto Melchíades"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2021-03-10T19:09:35Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2008-02-29","2021-03-10T19:09:35Z"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Economia"]},{"key":"dc:type","label":"Dc Type","values":["Dissertação"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Indústria petrolífera","Indústria de petróleo","Petróleo","Gás natural","Política fiscal","Incentivo fiscal","Desenvolvimento tecnológico","Tributação","Pesquisa e desenvolvimento (P&D)","Incentivos Fiscais","Investimentos","Taxation","Fiscal incentives","R&D Investiments","Research and Develoment (R&D)","Petroleum and Gas Industry"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["por"]},{"key":"dc:rights","label":"Dc Rights","values":["Acesso Aberto"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://app.uff.br/riuff/handle/1/17100"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Taking Petrobras as a representative company in the Brazilian oil and gas sector, this work is addressed to characterize its R&D process, through qualitative and quantitative parameters, reinforcing the importance of technology as a production factor. It also attempts to assess the main impacts of the national innovation policy, including fiscal incentives and other legal mechanisms, on the amount of R&D investments by the sector in recent years. 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It also attempts to assess the main impacts of the national innovation policy, including fiscal incentives and other legal mechanisms, on the amount of R&D investments by the sector in recent years. From this perspective, a measure of R&D cost sensitivity and an assessment of fiscal incentives generosity for R&D initiatives in Brazilian oil and gas sector were accomplished."],"dc:format":["application/pdf"],"dc:identifier.uri":["https://app.uff.br/riuff/handle/1/17100"],"dc:language":["por"],"dc:publisher.department":["Economia"],"dc:rights":["Acesso Aberto"],"dc:subject":["Indústria petrolífera","Indústria de petróleo","Petróleo","Gás natural","Política fiscal","Incentivo fiscal","Desenvolvimento tecnológico","Tributação","Pesquisa e desenvolvimento (P&D)","Incentivos Fiscais","Investimentos","Taxation","Fiscal incentives","R&D Investiments","Research and Develoment (R&D)","Petroleum and Gas Industry"],"dc:title":["Tributação e inovação na indústria de petróleo e gás natural do Brasil: uma caracterização do processo de P&D e avaliação setorial da política nacional de incentivos"],"dc:type":["Dissertação"]},"updated_at":"2026-07-27T19:00:38Z"}