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O cenário das micro e pequenas empresas e dos microempreendedores individuais na economia brasileira e seu regime de tributação
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Abstract(s)
A presente investigação tem como objetivo fornecer subsídios para a discussão sobre a
participação das Micro e Pequenas Empresas e dos Microempreendedores Individuais
no cenário da economia brasileira no período de 2008 a 2017, bem como o seu regime
de tributação exclusiva, o Simples Nacional. O enfoque delineia-se em pesquisas,
levantamentos e análises da participação das Micro e Pequenas Empresas e dos
Microempreendedores Individuais na economia do país, no Produto Interno Bruto, na
organização e gestão empresarial e financeira; planejamento e estudo do comportamento
dos empreendedores. Outro ponto importante é o regime de tributação exclusivo das
Micro e Pequenas Empresas e do Microempreendedor Individual, que terá estudo,
análise e pesquisa da evolução, bem como formalização das leis e fases de implantação.
A escolha do tema desta dissertação tem como objetivo colocar em discussão a
importância dos pequenos negócios na economia brasileira, atuando como agentes
dinamizadores e que visam a descentralização industrial, comercial e prestação de
serviços, apresentando mais uma opção na geração de empregos formais, aumentando a
massa salarial, abrindo oportunidades de novos investimentos, contribuindo para o
crescimento econômico, melhorando a distribuição de renda e assumindo um relevante
papel socioeconômico da população. Os principais tópicos que serão analisados e
pesquisados são: o cenário das Micro e Pequenas Empresas, a descrição e definição de
empreendedor e empreendedorismo na economia brasileira, como co-participação para
o desenvolvimento econômico, o processo de legalização e formalização dos pequenos
negócios, o planejamento estratégico, a gestão administrativa e financeira, bem como as
atualizações das leis que tratam das Micro e Pequenas Empresas e dos
Microempreendedores Individuais; melhorias no processo de formalização, a nova
forma de tributação simplificada (Simples Nacional) e como tal procedimento impacta
na redução das despesas das empresas, contribuindo para o seu resultado financeiro.
The present study aims to provide subsidies for the discussion about the participation of Micro and Small Enterprises and Individual Microentrepreneurs, in the scenario of the Brazilian economy, as well as about their special taxation regime, “Simples Nacional”, covering the period from 2008 to 2017. The focus is on research, surveys and analyses of the participation of Micro and Small Enterprises and Microentrepreneurs in the country's economy and its Gross Domestic Product, and in financial and corporate organization and management; planning and study of the behavior of entrepreneurs. Another important point addressed is the special taxation regime of Micro and Small Enterprises and Microentrepreneurs, whose evolution, legal formalization and implementation phases are studied and analyzed. The subject choice for this dissertation intended to bring into discussion the importance of small businesses in the Brazilian economy, acting as energizing agents towards a decentralization of Industry, Commerce and Services, offering another option to the generation of formal jobs, increasing payroll figures, creating opportunities for new investments, contributing to economic growth, improving income distribution and playing a relevant socio-economic role. The main topics that were researched and analyzed are: the Micro and Small Business scenario, the description and definition of entrepreneur and entrepreneurship in the Brazilian economy, as co-participants of the economic development, the process of legalizing and formalizing small businesses, strategic planning, administrative and financial management, as well as the updates to the laws dealing with Micro and Small Enterprises and Microentrepreneurs, improvements in the formalization process, the new simplified taxation process (Simples Nacional) and the impact of this system in lowering expenditures of these companies, contributing towards better financial results.
The present study aims to provide subsidies for the discussion about the participation of Micro and Small Enterprises and Individual Microentrepreneurs, in the scenario of the Brazilian economy, as well as about their special taxation regime, “Simples Nacional”, covering the period from 2008 to 2017. The focus is on research, surveys and analyses of the participation of Micro and Small Enterprises and Microentrepreneurs in the country's economy and its Gross Domestic Product, and in financial and corporate organization and management; planning and study of the behavior of entrepreneurs. Another important point addressed is the special taxation regime of Micro and Small Enterprises and Microentrepreneurs, whose evolution, legal formalization and implementation phases are studied and analyzed. The subject choice for this dissertation intended to bring into discussion the importance of small businesses in the Brazilian economy, acting as energizing agents towards a decentralization of Industry, Commerce and Services, offering another option to the generation of formal jobs, increasing payroll figures, creating opportunities for new investments, contributing to economic growth, improving income distribution and playing a relevant socio-economic role. The main topics that were researched and analyzed are: the Micro and Small Business scenario, the description and definition of entrepreneur and entrepreneurship in the Brazilian economy, as co-participants of the economic development, the process of legalizing and formalizing small businesses, strategic planning, administrative and financial management, as well as the updates to the laws dealing with Micro and Small Enterprises and Microentrepreneurs, improvements in the formalization process, the new simplified taxation process (Simples Nacional) and the impact of this system in lowering expenditures of these companies, contributing towards better financial results.
Description
Keywords
Micro e pequenas empresas Microempreendedores individuais Empreendedorismo Sistema Tributário Brasileiro (Simples Nacional) Micro and small enterprises Microentrepreneurs Entrepreneurship Brazilian Tax System (Simples Nacional)