Abstract This paper aims to analyze the empirical relationship between the technological (TI) and organizational innovations (OI) of innovative Brazilian firms classified as Knowledge-Intensive Business Services (KIBS), and discusses their different determinants, the role of persistence, and a possible two-way relationship between these three types of innovation. A sample of 595 firms was empirically analyzed using the Brazilian Innovation Survey (PINTEC) and the Annual Survey of Services (PAS) from 2009 to 2014. The results reveal a “cross-influence” between OI and TI: internal OI are induced by prior product TI while the former induce process TI. Cumulative effects are observed for these three types of innovation, especially for product TI. The findings also indicate that different innovations are fostered by different organizational characteristics and innovative efforts, therefore identifying the limited role of internal R&D efforts.

Resumo Os incentivos fiscais são instrumentos utilizados para ampliar os esforços inovativos seja quantitativamente ou qualitativamente. No Brasil, os incentivos fiscais tiveram seu alcance ampliado a partir de 2005 com a Lei do Bem. Este artigo analisa o esforço inovador das empresas da Pesquisa Sondagem de Inovação da ABDI comparando as que receberam incentivos fiscais vis-à-vis com as que não receberam e também controlando pela origem do capital. As análises realizadas com modelo Logit indicaram que os impactos dos incentivos fiscais sobre o tipo de inovação realizada variam de acordo com a intensidade tecnológica dos setores. Mas os incentivos fiscais não foram significativos em relação à origem do capital, indicando que não alteram a dinâmica da inovação das empresas subsidiárias.

Abstract Tax incentives are an instrument used to expand innovative efforts either quantitatively or qualitatively. In Brazil, fiscal incentives were broadened in 2005 with the Law of Good. This article analyzes the innovative efforts of companies in the ABDI Research Survey, comparing those that received tax incentives vis-à-vis those that did not receive, also controlling for the origin of capital. The analyzes carried out with Logit model indicated that the impacts of the tax incentives on the type of innovation performed vary according to the technological intensity of the sectors. But the tax incentives were not significant in relation to the origin of capital, indicating that they do not alter the innovation dynamics of the subsidiary companies.