Regime especial tributário para a indústria de defesa: Uma análise dos resultados na Marinha do Brasil

Abstract

ABSTRACT Special Tax Regime for the Defense Industry: an analysis of the results in strategic defense companies On March 21, 2012, Law No. 12,598 was enacted, establishing special conditions for the purchase of products or the contracting of services related to the defense sector. The institution of this law was based on the national technological and scientific development through tax incentives for Brazilian companies in the defense sector. Based on this premise, the present study was conducted with the aim of identifying the results of this incentive by analyzing the relationship between the quantitative behavior of the number of Strategic Defense Companies benefiting from the Special Tax Regime for the Defense Industry and the expenditures made by the Brazilian Navy in favor of these companies, from 2014 to 2024. The methodology used was descriptive, documental, and to some extent, bibliographic, with statistical analysis of the correlation between the variables. The results indicated a significant increase in the number of Strategic Defense Companies benefiting from the Special Tax Regime for the Defense Industry, which was not accompanied by the expenditures of the Brazilian Navy. This analysis suggests the ineffectiveness of Law No. 12,598/12 in fostering the Defense Industrial Base.