Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2528
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dc.creatorMarcelo Driemeyer Wilbert; UnB-
dc.creatorLucas Teles de Alcântara; Universidade de Brasília (UnB)-
dc.creatorAndré Luiz Marques Serrano; Universidade de Brasília (UnB)-
dc.date2015-08-27-
dc.date.accessioned2016-12-09T17:30:52Z-
dc.date.available2016-12-09T17:30:52Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2090-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2528-
dc.descriptionIn 1996, Microenterprises' (ME) and Small Enterprises' (EPP) tax burden was reduced by the creation of the Integrated System for Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLES), which is a special unified regime applied to collect federal taxes and contributions of such companies. This tax reduction is an important waiver of revenue to the state, which represents a cost to the country and justifies the importance of this study. The objective of this paper is to analyze the collection of 'SIMPLES' tax and the consequent generation of jobs by ME, EPP and Individual Micro Entrepreneurs (MEI), in order to verify its benefits to the society. As a research tool, a literature review was made and data was collected from the period 2002-2013 and the analysis of these was made by a descriptive statistics. It was found that tax collections for the SIMPLES showed a growth more than three times higher in relation to the collection of other regimes in the period 2007 to 2013. Moreover, it was observed that despite ME, EPP and MEI have a significant participation in the employment number, this share decreased during the study period. It was found that since 2009, with the influence of MEI, the average revenue per company has decreased in SIMPLES.-
dc.descriptionEm 1996 a carga tributária das Microempresas (ME) e Empresas de Pequeno Porte (EPP) foi reduzida por meio da criação do Sistema Integrado de Pagamento de Impostos e Contribuições das Microempresas e das Empresas de Pequeno Porte (SIMPLES), que é um regime especial unificado de arrecadação de tributos e contribuições. Essa redução da carga tributária representa uma importante renúncia de receita ao Estado, o que representa um custo para o país e justifica a importância do seu estudo. Assim, o objetivo do presente artigo é fazer uma análise da arrecadação do SIMPLES e do SIMPLES Nacional e da geração de empregos pelas ME, EPP e pelos Microempreendedores Individuais (MEI), para verificar benefícios à sociedade. Como instrumento de pesquisa, utilizou-se revisão bibliográfica, coleta de dados para o período de 2002 a 2013 e análise desses dados por meio de estatística descritiva. Foi verificado que a arrecadação tributária pelo SIMPLES apresentou um crescimento mais de três vezes superior ao crescimento da arrecadação dos outros regimes, no período de 2007 a 2013. Além disso, observa-se que apesar das ME, EPP e MEI possuírem participação expressiva no número de empregos, essa participação reduziu no período estudado. Constatou-se que a partir de 2009, com a influência dos MEI, a arrecadação média por empresa no SIMPLES tem apresentado diminuição.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 14, No 42 (2015): Maio-Agosto; p. 55-69-
dc.subjectSIMPLES Nacional; Microenterprise; Small Businesses; Tax Collection; Job.-
dc.subjectCiências Sociais Aplicadas; Ciência Contábil; Tributação-
dc.subjectSIMPLES Nacional; Microempresa; Empresa de Pequeno Porte; Arrecadação tributária; Emprego.-
dc.titleImpacts of the 'simple tax' in society: an analysis of revenue and jobs generated by the micro, small businesses and individuals by micro entrepreneurs - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n42p55-69-
dc.titleImpactos do simples na sociedade: uma análise da arrecadação e dos empregos gerados pelas microempresas, empresas de pequeno porte e pelos microempreendedores individuais - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n42p55-69-
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