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Análise de alternativas de financiamento e incentivos fiscais à inovação : o caso do SIFIDE II
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A presente dissertação analisa as diversas alternativas de financiamento e os incentivos fiscais à inovação, com foco especial no programa SIFIDE II e a sua aplicação numa empresa portuguesa. O principal objetivo é averiguar o impacto que os incentivos fiscais têm na sustentabilidade e no crescimento de empresas inovadoras, estudando o SIFIDE II como um mecanismo de financiamento. A investigação é fundamentada por uma metodologia mista, que combina uma revisão teórica acerca de alternativas de financiamento, benefícios fiscais e financiamento à inovação, com o estudo de um caso prático. A recolha de informação abrange pesquisa documental, entrevistas não estruturadas a colaboradores da empresa e análise quantitativa dos efeitos fiscais e financeiros. São examinados os dados financeiros e estratégicos da empresa, assim como o enquadramento legal e os benefícios fiscais proporcionados pelo SIFIDE II. Os resultados obtidos indicam que o SIFIDE II pode representar uma fonte relevante de financiamento para empresas inovadoras, aliviando a sua carga tributária e permitindo o reinvestimento em atividades de investigação e desenvolvimento. No caso apresentado, é possível observar um impacto positivo na estrutura de capital e na sustentabilidade financeira da empresa, o que permite a expansão da sua capacidade produtiva e, posteriormente, o desenvolvimento e implementação de novos processos tecnológicos. Estas descobertas reforçam a relevância das medidas governamentais de incentivo à inovação como um fator estratégico para o desenvolvimento empresarial.
This dissertation analyses the various financing alternatives and tax incentives for innovation, with a special focus on the SIFIDE II program and its application in a Portuguese company. The main objective is to ascertain the impact that tax incentives have on the sustainability and growth of innovative companies, studying SIFIDE II as a financing mechanism. The research is based on a mixed methodology, which combines a theoretical review of financing alternatives, tax benefits and innovation financing, with the study of a practical case. The collection of information includes desk research, unstructured interviews with company employees and quantitative analysis of the tax and financial effects. The company's financial and strategic data are examined, as well as the legal framework and tax benefits provided by SIFIDE II. The results obtained indicate that SIFIDE II can represent a relevant source of financing for innovative companies, alleviating their tax burden and allowing reinvestment in research and development activities. In this specific case, it is possible to observe a positive impact on the company's capital structure and financial sustainability, which allows the expansion of production capacity and, subsequently, the development and implementation of new technological processes. These findings reinforce the relevance of government measures to encourage innovation as a strategic factor for business development.
This dissertation analyses the various financing alternatives and tax incentives for innovation, with a special focus on the SIFIDE II program and its application in a Portuguese company. The main objective is to ascertain the impact that tax incentives have on the sustainability and growth of innovative companies, studying SIFIDE II as a financing mechanism. The research is based on a mixed methodology, which combines a theoretical review of financing alternatives, tax benefits and innovation financing, with the study of a practical case. The collection of information includes desk research, unstructured interviews with company employees and quantitative analysis of the tax and financial effects. The company's financial and strategic data are examined, as well as the legal framework and tax benefits provided by SIFIDE II. The results obtained indicate that SIFIDE II can represent a relevant source of financing for innovative companies, alleviating their tax burden and allowing reinvestment in research and development activities. In this specific case, it is possible to observe a positive impact on the company's capital structure and financial sustainability, which allows the expansion of production capacity and, subsequently, the development and implementation of new technological processes. These findings reinforce the relevance of government measures to encourage innovation as a strategic factor for business development.
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Alternativas de financiamento Capital de risco Fundos comunitários SIFIDE ANI SELO ID I&D Benefícios fiscais Financing alternatives Venture capital Community funds R&D Tax benefits
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Licença CC
Sem licença CC