O conteúdo jurídico-tributário do princípio do tratamento favorecido a pequenas empresas

Detalhes bibliográficos
Ano de defesa: 2019
Autor(a) principal: Volpi, Murilo Alan lattes
Orientador(a): Masso, Fabiano Dolenc Del lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Presbiteriana Mackenzie
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Área do conhecimento CNPq:
Link de acesso: http://dspace.mackenzie.br/handle/10899/24095
Resumo: The present work is one of the principles of the economic order (treatment favored to small companies -article 170, IX, of the Federal Constitution). Based on the Functionalist Theory of Law (Norberto Bobbio), we sought to answer a research problem synthesized in two questions: a) what is the exact content of the principle of favored treatment in tax matters?; b) the current legislation (Complementary Law No. 123/06) meets the requirements arising therefrom? The theoretical reference used (Functionalist Theory of Right) determined that the approach departs from the premise that the merely structural analysis of the legal order is not enough to understand and explain the current phenomena, being necessary the complementation by a functional analysis of the law, with emphasis in the promotional function (positive sanctions as instruments of socially desirable acts). In the course of the proposed research, a number of questions directly related to the research problem were addressed, as a necessary step to confront the central point of work, with emphasis on the following: a) relationship between State, Economy and Principles of Economic Order; b) generic content of the principle of favored treatment; c) specific tax content of the principle of favored treatment;d) Unified Special Regime for the Collection of Taxes and Contributions owed by Micro and Small Enterprises -National Simples; e) instruments and criteria for demarcating different treatments / tax regimes; f) Quantitative Model for Measuring Line-Drawing Inequity; g) unjustified exclusions provided for in Complementary Law No. 123/06. In the end, it was concluded that the principle of treatment favored by small companies (article 170, IX, of the Federal Constitution) has, in terms of taxation, the rightof small companies to a lower tax burden than that on average and large enterprises. This principle is therefore not limited to ensuring the mere elimination or simplification of ancillary obligations (and consequent reduction of the cost of compliance -expenditure incurred in order to pay the tax). It was also concluded that the legislation in force (Complementary Law no. 123/06), although partially meeting the requirements arising from the principle of favored treatment (article 170, IX, of the FederalConstitution), requires improvement, especially for the purpose of : a) eliminating unjustified exclusions of businessmen from certain economic branches of the National Simples; b) improve criteria for the definition of small entrepreneurs and consequent extension of the favored tax regime.