O incentivo à produção de tecnologia dual como política pública para desenvolvimento da indústria naval : uma análise comparativa entre os benefícios fiscais e as orientações contidas em leis e documentos de defesa do Brasil e do Reino Unido de defesa

Abstract

The objective of this work is to identify opportunities to improve tax legislation and defense documents that have the potential to stimulate the development of the naval defense industry in Brazil. This proposal seeks to solve the problem of how to generate and maintain production capacity in this portion of the national industry and is justified by the fact that the Defense Industrial Base (DIB) is not yet sufficiently developed to design, build and maintain, with a significant portion of nationalization, most of the products that the Brazilian Navy demands in order to be able to effect the protection of jurisdictional waters and to provide support for Brazilian diplomatic aspirations. It is a fact that the manufacture of military equipment involves greater technical complexity than that observed in the production of civilian goods and, therefore, requires scarcer human and material resources. However, many technologies initially developed for military use today offer civilian applications, such as the Internet, satellites and nuclear energy. For this reason, in order to mitigate financial and structural problems, several economies have encouraged the development of dual-use technologies. The object of study of this work are the provisions contained in laws and defense documents that deal with incentives to the DIB and that have been published between 1999 and 2021. The methodology used uses search and investigation, through bibliographical research, on the economic theory that supports the public policies adopted in the main defense markets, followed by a comparative analysis between the DIB incentives observed in Brazil and the United Kingdom, which was chosen as a reference due to its commercial importance, data transparency and perspective of commercial partnerships. The results point to proposals for the improvement of Brazilian government guidelines with a view to stimulating the development of the naval defense industry, through changes in tax legislation and in the recommendations contained in national defense documents, which consider, in an integrated and complementary way, the encouraging the production of dual technologies and other public policy instruments