O tratamento tributário diferenciado na construção da igualdade material para as microempresas e empresas de pequeno porte (como incentivo ao seu desenvolvimento)

• Ano de defesa: 2014
• Autor(a) principal: Pichiliani, Mauricio Carlos
• Orientador(a): Sanches, Samyra Haydêe Dal Farra Naspolini
• Banca de defesa: Sanches, Samyra Haydêe Dal Farra Naspolini , Vedovato, Luís Renato , Pompeu, Gina Vidal Marcílio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Nove de Julho
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Direito
• País: Brasil
• Palavras-chave em Português: microempresa e empresa de pequeno porte; igualdade material; simples nacional; desenvolvimento; justiça fiscal
• Palavras-chave em Inglês: micro and small business; material equality; simples nacional; development; tax justice
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://bibliotecatede.uninove.br/handle/tede/1428

This paper's purpose is to study the differential tax treatment for legal microenterprises and small businesses, called the system “SIMPLES Nacional” as a way of materializing the constitutional principle of substantive equality and encourage the development of these institutions. Under the economic and legal perspective, it is initially outlined a concept of microenterprise and small business, to then be briefly discussed some recent historical aspects in Brazil about its existence and relevance. After brief comments on the legal principle of equality, particularly in the tax context, the comments made were the criteria used to establish the legal framework provided by the Constitution favored for micro and small businesses. Finally, after critical analysis of statistical data provided by official bodies such as SEBRAE and the IBGE and the research results, conclusions about the effectiveness of different tax legal system were presented, with the parameters of the theory of justice as fairness John Rawls and the constitutional goal of encouraging the development, understood as understood by Amartya Sen, as closely related to freedom.