| Summary: | This study aims to analyze and conclude whether the current National Statute of Micro and Small Businesses (LC 123/06) effectively has the potential to promote the right economic inclusion in Brazil. The theoretical foundations of research have by reference the work The Capital of Mystery (2001) of Hernando de Soto, which features analysis and points out ways given the fact that capitalism did not promote inclusions, like the economy, in undeveloped countries, among which can include Brazil. Data confirm that informality is a reality that should concern governments face the negative externalities inherent in this economic and social environment. Hernando de Soto points out the need for legal decisions and inclusion policies at the market what he calls dead capital; potential that having access to legal mechanisms which guarantees them the right to property, seek the formal capital condition and can contribute to the positive dynamics of capitalism. The research aims in the Federal Constitution of 1988 the jurisdiction of the State (Art. 174 FC/88) for, through regulatory intervention (Legislative), supervision (Executive) and incentives (legislative and executive), promote opportunities and reduce informality. Such state initiative aims to access and stay in the market, and contribute to the effectiveness of the Economic Constitutional Legal Framework (Art. 170 FC/88) and national development goals (Art. 3 FC/88). Complementary Law 123/06, as amended, introduced general rules under Art. 179 of FC/88, so a uniform system of federal nature, which prescribes the right to a different legal regime for tax, administrative, social security and lending to microentrepreneurs.
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