Concessão de benefícios fiscais para a indústria em três décadas de Lei de Informática: do IPI ao crédito financeiro

Abstract

The IT Law has undergone several changes over the years to adapt to market developments and international requirements, the latest being in 2019, with the aim of meeting the determinations of the World Trade Organization (WTO). The new IT Law, represented by Law No. 13,969/2019, extinguished tax benefits on IPI, which were replaced by the granting of financial credits proportional to investments in RD&I made by companies, maintaining the focus on encouraging R&D. The research deals with external sectoral public policies for the IT segment in Brazil, with emphasis on Law No. 8,248, of October 23, 1991 (IT Law), and was developed through bibliographical research, with a review of the literature on the theme, object of the dissertation. The methodology adopted was exploratory and expository, with content analysis and use of process tracing, involving the examination of laws, documents and data. The guiding principle of this study is to present a concrete analysis, based on existing public data, with the aim of evaluating the IT Law, highlighting the benefits of state investment in ICT.