nÃo hà / Esta DissertaÃÃo analisa as polÃticas pÃblicas, instituÃdas no Brasil, de apoio Ãs micro e
pequenas empresas (MPEÂs), em especial o Sistema Integrado de Pagamento de Impostos e ContribuiÃÃes das Microempresas e das Empresas de Pequeno Porte â SIMPLES; alÃm disso, analisa-se a importÃncia das micro e pequenas empresas no Brasil, no Nordeste e no CearÃ, no que se refere à geraÃÃo de firmas e de postos de trabalho. A participaÃÃo dessas empresas no nÃmero de empregos e de estabelecimentos no PaÃs, em 2000, era de 46 % e 99 %, respectivamente. InstituÃdo pelo Governo Federal em 1996 (Lei n 9.317), o SIMPLES reduz a carga tributÃria e simplifica
a declaraÃÃo das micro e pequenas empresas. O perÃodo de anÃlise situa-se entre 1990 e 2000, sendo a principal base de dados a RAIS e a SRF. Os resultados indicam a efetiva reduÃÃo da carga tributÃria e o efeito no crescimento do nÃmero de firmas e de empregados. A anÃlise aborda ainda a relaÃÃo entre as esferas de Governos Federal, Estaduais e Municipais, e suas implicaÃÃes para um maior impacto do SIMPLES, quando da adoÃÃo de polÃticas locais de fomento Ãs micro e pequenas empresas, por parte dos Estados e MunicÃpios, a exemplo do Estado do CearÃ, com o Programa Cearà Empreendedor. / 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 â 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 CearÃ, 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 n 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 MPEÂs. 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 MPEÂs like the program Cearà Empreendedor is considered.
| Identifer | oai:union.ndltd.org:IBICT/oai:www.teses.ufc.br:1377 |
| Date | 29 April 2004 |
| Creators | FlÃvia Telis de Vilela AraÃjo |
| Contributors | Manoel Bosco de Almeida, Francisco de Assis Soares, Sandra Maria dos Santos |
| Publisher | Universidade Federal do CearÃ, Programa de PÃs-GraduaÃÃo em Economia - CAEN, UFC, BR |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UFC, instname:Universidade Federal do Ceará, instacron:UFC |
| Rights | info:eu-repo/semantics/openAccess |
Page generated in 0.0024 seconds