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

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.

Grantor

Programa de Pós-graduação em Economia

Author dc:creator

• Leite, Luís Alberto Melchíades

• 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

Statement dc:rights

• Acesso Aberto

Language dc:language

por

Repository record dc:identifier.uri

https://app.uff.br/riuff/handle/1/17100

OAI identifier oai:identifier

oai:app.uff.br:1/17100