O impacto do programa de incentivos ao treinamento nas empresas

Abstract

This article evaluates the programme of fiscal incentives for training introduced in Brazil in 1976. Models from economic and organization theoryare reuietoed and related to the provision of training by emplouers. Field work was conducted in 1983 in 44 beneficiary firms in II variety of industrial sectors in Souihern Brazil. A follow up of eight cases was undertakenin 1985. The resulte suggest that the programme has increased the number of firms providing training. But has not increased the volume of training in firms which previously provided it. The total volume of training stimulated was nevertheless smaller than the government resources invested.