Políticas de apoio às micro e pequenas empresas do Brasil e do Ceará: o caso do Simples

• Ano de defesa: 2004
• Autor(a) principal: Araújo, Flávia Telis de Vilela
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Políticas públicas; Micro e pequenas empresas; SIMPLES
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/5472

This Dissertation analyzes the brazilian public policies designed to give support and incentive to the small enterprises, and in particular the Integreted System of Fiscal Incentives to the Small Scare Enterprises – SIMPLES. Adittionaly it also analyses their importance concerning the creation of job opportunities and enterprises. The analysis covers Brazil, the Northeast and the state of Ceará, in the 1990-2000 period. Data were mainly collected from RAIS and SRF. The small enterprises relative share in the total number of employment and establishments in Brazil was 46 and 99% respectively in the year 2000. Public policies to support and give incentive to those enterprises, in particular the program SIMPLES, are also analyzed. This program was created by the Federal Government in 1996 (Law nº 9.317). Its main objective is to simplify the fiscal and administrative procedures as also to reduce the fiscal burden incident on that group of businesses. The analysis shows the effectiveness of the SIMPLES, in relation to simplifying the administrative procedures and reducing the fiscal burden on the MPE´s. As a result, this group of business enterprises increased its relative share of job placements and of their number of establishments. Both the relations between the different levels of government and the acceptance of the SIMPLES by states and local governments is also discussed. Finally, the experience of some states in the area of incentive to the MPE´s like the program Ceará Empreendedor is considered.