Global expansion and technological development are the new rumes of the 21st century. Such characteristics dominate all areas of activity, be economical or social. A nation that is not supported in such objectives is intended for economic delay and technological underdevelopment, which, consequently, entered their commercial interests.

In the face of such a perspective, the 1988 Constitution sought to encourage and even encourage investment aimed at social justice and the common good of all nation.

In this sense, the Constitution dedicates a specific title to economic and financial order and establishes investment in science and technology as the main point for the achievement of development by imposing guidelines for its effectiveness.

In order to achieve this objective, the legislative power put into practice the constitutional guidelines creating Law no. 10.973 2004, called Innovation and Technology Law. This, in turn, gave rise to Law no. 11.196 of 2005, which became known as "Well" law.

This law has brought a series of devices that make it possible to reduce the tax burden for development and investment in research and technology, bringing significant changes not only in the business environment, but mainly in the scientific and academic environment, allowing companies and institutions teaching can employ forces jointly seeking the maximum use of their resources and achieving the professional training they need.

In this way, Articles 17 to 26 of the "Well" Law merge a number of tax advantages granted to companies that act in national territory and meet certain conditions. Benefits allow, for example, the exclusion of net income (CSLL calculation base) of expenses effected in scientific, technological or innovation research project, as well as 50% reduction in IPI incident on machinery, equipment or goods intended Innovation and technology research.

In synthesis, it is concluded that the "good" law, through the reduction of taxes, allows technological development, the improvement of labor and the realization of scientific studies in the most diverse areas of activity, enabling that the country offers modern products, competing at the same level with other nations that already adopt these objectives and are examples with regard to economic development.