Access of cooperatives to the Tax Incentive for innovation in Brazil
The objective of the present paper is to elucidate the practices performed by farming cooperatives regarding the tax, accounting and administrative management linked to the Tax Incentive for Innovation (TII). In this sense, the relation between the tax regime of cooperatives and access to TII was in...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidade do Oeste de Santa Catarina
2019-07-01
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| Series: | RACE: Revista de Administração, Contabilidade e Economia |
| Subjects: | |
| Online Access: | https://portalperiodicos.unoesc.edu.br/race/article/view/17779 |
| _version_ | 1818127151232188416 |
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| author | Aziz Eduardo Calzolaio Heitor Jose Cademartori Mendina |
| author_facet | Aziz Eduardo Calzolaio Heitor Jose Cademartori Mendina |
| author_sort | Aziz Eduardo Calzolaio |
| collection | DOAJ |
| description | The objective of the present paper is to elucidate the practices performed by farming cooperatives regarding the tax, accounting and administrative management linked to the Tax Incentive for Innovation (TII). In this sense, the relation between the tax regime of cooperatives and access to TII was investigated. For a better understanding of this, a research of qualitative nature, whose investigation method was the single case study, was performed, in which the analysis unit was a Brazilian Agroindustry Cooperatives Central. Such Central comprehends a group of 30 agroindustry cooperatives and has the largest industrial park of powdered milk in Latin America. Besides that, such organization houses Research & Development (R&D) department. As a result, it was inferred that the policies that regiment the incentive for innovation confront the nature of cooperatives, decreasing the capacity such organizations have in the appropriation of this policy. Thus, there is a reducer factor in the participation of cooperatives in TII. Hence, it is suggested a debate involving the diverse actors in the innovation system, in which cooperatives are involved, to decide if such reducer factor must be overcome or accepted. Finally, the tax, accounting and administrative management that routinely operates in the Central was able to respond to the new specific procedures related to the use of the policy in debate, without the implementation of new processes. |
| first_indexed | 2024-12-11T07:12:48Z |
| format | Article |
| id | doaj.art-8fd2ffde8761462f895bb92fe11e6dc4 |
| institution | Directory Open Access Journal |
| issn | 1678-6483 2179-4936 |
| language | English |
| last_indexed | 2024-12-11T07:12:48Z |
| publishDate | 2019-07-01 |
| publisher | Universidade do Oeste de Santa Catarina |
| record_format | Article |
| series | RACE: Revista de Administração, Contabilidade e Economia |
| spelling | doaj.art-8fd2ffde8761462f895bb92fe11e6dc42022-12-22T01:16:18ZengUniversidade do Oeste de Santa CatarinaRACE: Revista de Administração, Contabilidade e Economia1678-64832179-49362019-07-0118210.18593/race.1777917779Access of cooperatives to the Tax Incentive for innovation in BrazilAziz Eduardo CalzolaioHeitor Jose Cademartori MendinaThe objective of the present paper is to elucidate the practices performed by farming cooperatives regarding the tax, accounting and administrative management linked to the Tax Incentive for Innovation (TII). In this sense, the relation between the tax regime of cooperatives and access to TII was investigated. For a better understanding of this, a research of qualitative nature, whose investigation method was the single case study, was performed, in which the analysis unit was a Brazilian Agroindustry Cooperatives Central. Such Central comprehends a group of 30 agroindustry cooperatives and has the largest industrial park of powdered milk in Latin America. Besides that, such organization houses Research & Development (R&D) department. As a result, it was inferred that the policies that regiment the incentive for innovation confront the nature of cooperatives, decreasing the capacity such organizations have in the appropriation of this policy. Thus, there is a reducer factor in the participation of cooperatives in TII. Hence, it is suggested a debate involving the diverse actors in the innovation system, in which cooperatives are involved, to decide if such reducer factor must be overcome or accepted. Finally, the tax, accounting and administrative management that routinely operates in the Central was able to respond to the new specific procedures related to the use of the policy in debate, without the implementation of new processes.https://portalperiodicos.unoesc.edu.br/race/article/view/17779Agricultural cooperativesTax Incentive for InnovationCooperate ActTaxationOrganization and management |
| spellingShingle | Aziz Eduardo Calzolaio Heitor Jose Cademartori Mendina Access of cooperatives to the Tax Incentive for innovation in Brazil RACE: Revista de Administração, Contabilidade e Economia Agricultural cooperatives Tax Incentive for Innovation Cooperate Act Taxation Organization and management |
| title | Access of cooperatives to the Tax Incentive for innovation in Brazil |
| title_full | Access of cooperatives to the Tax Incentive for innovation in Brazil |
| title_fullStr | Access of cooperatives to the Tax Incentive for innovation in Brazil |
| title_full_unstemmed | Access of cooperatives to the Tax Incentive for innovation in Brazil |
| title_short | Access of cooperatives to the Tax Incentive for innovation in Brazil |
| title_sort | access of cooperatives to the tax incentive for innovation in brazil |
| topic | Agricultural cooperatives Tax Incentive for Innovation Cooperate Act Taxation Organization and management |
| url | https://portalperiodicos.unoesc.edu.br/race/article/view/17779 |
| work_keys_str_mv | AT azizeduardocalzolaio accessofcooperativestothetaxincentiveforinnovationinbrazil AT heitorjosecademartorimendina accessofcooperativestothetaxincentiveforinnovationinbrazil |