Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil
Micro and small enterprises ( sme s) have high representation in the Brazilian econ - omy, presenting a number of singularities about taxation. With simples Nacional, Brazil granted a series of tax and administrative simplifications for sme s. This ar - ticle investigates the effects of the intro...
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| Format: | Article |
| Language: | English |
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El Colegio Mexiquense, A.C.
2015-01-01
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| Series: | Economía, Sociedad y Territorio |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=11140808003 |
| Summary: | Micro and small enterprises ( sme s) have high representation in the Brazilian econ - omy, presenting a number of singularities about taxation. With simples Nacional, Brazil granted a series of tax and administrative simplifications for sme s. This ar - ticle investigates the effects of the introduction of simples Nacional on the formaliza - tion of firms and employment. It was found that the number of companies opting for the regime grew at a rate above that of non-chooser companies. sme s inside simples Nacional were also able to generate relatively more jobs than non-choosers, with a growth rate of employment higher for the first group. |
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| ISSN: | 1405-8421 2448-6183 |