Abstract
The Lei do Bem, implemented in 2005 in Brazil, was created with the aim of promoting research and development of innovations in the country, through tax incentives for Brazilian companies. This research aims to identify the feature of companies benefiting from the Lei do Bem and their contribution to Brazilian technological capacity based on the innovation indicator: patent filing. The methodology was mostly qualitative, focusing on the deductive method of analyzing information. The quantitative methodology was used in the sampling research, to support the results. At the end, considerations about the results of the research are discussed, noting that the Law in question, despite representing a milestone for promoting innovation in the country, indirectly excludes small companies from tax benefits, although they could equally contribute to Brazilian technological innovation capacity if they had access to legal incentives.
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