Trabalho de Conclusão de Curso de Graduação
A (in) eficácia do simples nacional enquanto ferramenta de incentivo ao crescimento das microempresas e empresas de pequeno porte no Brasil
Autor
Pereira, Maurício da Silva
Institución
Resumen
The purpose of this study was to analyze whether Simple Tax Act, a favored system of taxation for micro and small enterprises created by this Complementary Act 123/2006, is an effective tool in encouraging the growth of these companies. In this regard, the study was carried out through the deductive approach method, using doctrinal and jurisprudential research. The procedure methods, in turn, are the monographic and the comparative. The first one was used because of the analysis of the principles and concepts that was decisive for the creation of the Simple Tax Act and the constitutionality of the differential treatment given to micro and small companies. The comparative method was used in order to establish parameters between the favoring and the incentive to the growth of micro and small companies in Brazil and in different countries, and even comparing the favored treatment through the Simple Tax Act with the other forms of taxation in Brazil. The first chapter presents concepts related to Simple Tax Act as well as the constitutional treatment of micro and small enterprises and the importance of this group to the national economy. In the second chapter, a comparative study was carried out regarding the favored tax treatment given to micro and small companies, comparing the normal taxation and the taxation through the Simple Tax Act. In the third chapter it was analyzed factors that causes micro and small business to shutdown and factors that encourage them to go forward, all of this with an special focus on Complementary Act 155/2016. In the end, it was possible to verify that Simple Tax Act is an important tool to incentive with a tax simplification the creation of micro and small enterprises, although it is not yet effective in encouraging the growth of these companies.