Government grants and assistance in Brazil: State of the art of scientific production
DOI:
https://doi.org/10.36517/contextus.2026.95619Keywords:
government grants; government assistance; GGA; CPC 07; Web of Science.Abstract
Background: The growing relevance of Government Grants and Assistance (GGA) in promoting economic and social development in Brazil, especially after the adoption of Technical Pronouncement (CPC) 07, motivates the analysis of national scientific production on the subject.
Purpose: This study aimed to investigate the state of the art of Brazilian research on GGA between 2008 and 2024. As specific objectives, it sought to identify the main theoretical and methodological approaches adopted, map the most recurrent research themes, and analyze the profiles of the researchers involved.
Method: The research was conducted through a systematic literature review based on the Web of Science platform. The methodological protocol referred to as the RBS – Roadmap was adopted. This protocol comprises the stages of input, processing, and output, with the support of the StArt software for data organization and analysis.
Results: The findings indicate a predominance of studies developed in collaboration, mostly authored by male researchers affiliated with stricto sensu graduate programs. The methodologies were predominantly quantitative, with descriptive designs. The topics addressed focused on socio-environmental sustainability, accounting disclosure, business strategy, and product sustainability. Additionally, the complexity of the Brazilian tax system was frequently mentioned as a limiting factor to the effectiveness of GGA.
Conclusions: Despite the expansion of the academic debate on the topic, there is still room to deepen critical approaches and explore practical and managerial dimensions of GGA in the Brazilian context. The study contributes by identifying gaps and guiding future research, as well as reinforcing the importance of more transparent and effective public policies.
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