Innovative industries and the use of tax incentives for technological innovation of the good law

Technological innovation has become one of the essential factors for the development and improvement of new products and / or services and, consequently, for the competitiveness of companies in the market. in this sense, this research aims to analyze the process of innovation in Santa Catarina industries of the plastics segment for the purpose of using the tax incentives for technological innovation of Lei do Bern (Law 11.196, 2005). The research is classified as descriptive in relation to the objectives, survey regarding the procedures and quantitative regarding the approach of the problem. As a data collection technique, a questionnaire was used, which was applied to companies in the branch of plastic products associated with the Federation of industries of Santa Catarina (FIESC). The population is made up of 119 industries and the sample by 31 companies, who answered the questionnaire. The survey findings indicate that 61.3% are small businesses. However, 87.1% is taxed by Real Profit and Presumed Profit. The main innovations are incremental, which represents 83.9% of the companies studied and occurs predominantly in existing product and processes. Companies understand innovation as an essential strategy for generating competitive advantages and 77.4% have innovative projects. It is concluded that there are Santa Catarina companies considered innovative for the purpose of using the tax incentives for technological innovation of Lei do Bern.