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In recent decades, societies have witnessed a significant expansion of economic activities tied to services, in contrast to economies previously rooted in agriculture and manufacturing. In the year 2020, the services sector accounted for 70.9% of the value added to the Brazilian economy. Traditional literature on innovation has historically focused on the development of manufacturing solutions, which is reflected in the profile of companies benefiting from the brazilian tax incentives law "Lei do Bem". However, in recent years, research on service innovation has embraced complex interdisciplinary interactions. Concurrently, there has been a notable increase in the number of service companies benefiting from this legislation. To interpret the observed trend of a rising number of service companies accessing these benefits, interviews were conducted with technical assessors responsible for evaluating R&D projects in the service sector submitted to the Ministry of Science, Technology, and Innovation (MCTI). These interviews provided insights into their experiences in evaluating projects submitted by companies and led to a compilation of recommendations made by these assessors to companies, MCTI, and the relevant legislative framework regarding fiscal incentives. In conclusion, it is evident that a revision of certain aspects of the legislation is necessary, along with the establishment of mechanisms to expand the scope of benefiting companies. Furthermore, there is a need to assess the impact of these incentives on the density of R&D and innovation activities within companies.

Tax incentive; innovation; services sector.