Research objective: thus, this research consists of examining the influence of fiscal public policies, anchored in the national legal system, insofar as they are norms, with business innovation. Theoretical framework: theoretical basis of the research is based on Schumpeter's conceptual model, which seeks to characterize the innovative process from the processes of search and selection of innovations.Methodology: a qualitative approach was used as a methodology, with exploratory-descriptive and documentary research and interviews with professionals involved in teaching and research concerning technological innovation and tax incentives related to it. Results: among the findings, it was deserved that tax incentives had a great influence on the low rate of innovation observed; and that the Lei do Bem has proved to be an important ally in promoting fiscal policies in Brazil.Originality: originality comes from addressing government fiscal stimulus policies, proposing an approach that consists of the public policy axis - business technological innovation - tax incentives, which should arouse interest in the subject in the scientific community.Theoretical and Practical Contributions: we sought to advance the literature on public policies by providing four constructs that make it possible to study the phenomenon of tax incentive policies for business technological innovation. They are: 1) factors of the low rate of innovation, 2) ways to improve the rate of innovation through fiscal public policies, 3) fulfillment of the objectives of the law(s) of tax incentives for technology innovation - effectiveness, and 4) reasons for not adhering to the law(s) of tax incentives for technological innovation. And as practical contributions, possible shortcomings are pointed out, as well as improvements in the conception of policies with strength in technology that have fiscal stimuli as an instrument.
