Inteligência Artificial: o papel da Lei de Informática como instrumento indutor para a pesquisa, desenvolvimento e inovação no Brasil

Authors

DOI:

https://doi.org/10.22279/navus.v18.2240

Abstract

The Brazilian Informatics Law (Law No. 8.248/91 and its amendments) establishes tax incentives for companies that invest in research, development, and innovation (RD&I) in the information and communication technology sector. This study analyzes the role of this public policy as a driver for the development of R&D&I projects in artificial intelligence (AI) and related technologies in Brazil. Through statistical analysis of data from projects executed between 2018 and 2022, indicators such as scientific publications, patent registrations, amounts invested, types of participating institutions, and categories of projects developed were examined. The results show that the Computer Law has been effective in promoting investment in R&D&I in AI, with significant growth in the number of projects, especially in the software and human resources training categories. The study contributes to understanding the role of public tax incentive policies in fostering technological innovation in AI in the contemporary Brazilian context.

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Author Biographies

Rubens Caetano Barbosa de Souza, Universidade Federal do Rio Grande do Sul (UFRGS)

Doutorando. Universidade Federal do Rio Grande do Sul (UFRGS)

Alexandre Guilherme Motta Sarmento, Universidade Federal do Rio Grande do Sul (UFRGS)

Pós-Doutorado. Universidade Federal do Rio Grande do Sul (UFRGS)

Published

2026-05-15

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Section

Articles