Abstract:

Abstract There are several tax breaks provided by the government for investment in research, development and innovation that companies may benefit. However, there are few companies that use such benefits. One of the reasons is that they can not identify innovation. In this sense, this study aims at developing an innovative model for identifying the use of tax breaks. The research is classified as descriptive. With regard to data collection procedures, it was used the case study of a large electronics industry in the Brazilian southern region. In relation to the approach the problem, it is a qualitative research. The model was developed based on Law 11.1196 (2005), Lei do Bem, the Oslo Manual and Literature on Innovation. The survey results indicate how valid the model proposed in this research is, as it was possible to identify technological innovation (product, process, market) in the company studied for the use of tax breaks from Lei do Bem. It was concluded that it was possible to identify the different types of technological innovation in research projects, development and innovation in the studied company. Author Biographies Dalci Mendes Almeida, Universidade do Sul de Santa Catarina UNISUL Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB. Professora da Universidade do Sul de Santa Catarina. Endereço: Universidade do Sul de Santa Catarina - Unisul. Gepex - Gerência de Ensino, Pesquisa e Extensão. Av. José Acácio Moreira, 787, Bairro Dehon | 88704-900 | Tubarão/SC | Brasil.

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