Os fomentos estatais à pesquisa em ciência e inovação, as pequenas empresas e os novos rumos da evolução econômica propostos pela organização para a cooperação e desenvolvimento econômico (OCDE)

Abstract

The importance of science and innovation for national development and for the new industrial revolution is studied. The need for the State to assist investments through incentives in view of the high costs involved in this research is explained. The new means of production, with the outsourcing of project executions, imply the decentralization of business activities, as small companies become more important because they specialize in certain areas. Current incentives for science are based on real profit taxation, and microenterprises that use simplified taxation based on presumed profit cannot benefit. A qualitative, exploratory, bibliographical research of books, scientific articles, legislation and jurisprudence was elaborated. In the first part, the concept of Financial Constitution is approached, explaining its essentiality for the constitutional economic objectives. The second topic manages the importance of science and innovation and small businesses for economic development. In the third section, it deals with the incentives of the area, elaborating criticisms to the use of real profit as a parameter. It concludes by explaining the importance of investments in the sector, and the need for the participation of small companies as beneficiaries, proposing to expand the use of subsidies.