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 |
| _version_ | 1797902370443624448 |
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| author | Nelson Leitão-Paes |
| author_facet | Nelson Leitão-Paes |
| author_sort | Nelson Leitão-Paes |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T09:16:37Z |
| format | Article |
| id | doaj.art-860a53fd27804cada0d62dccda783c3e |
| institution | Directory Open Access Journal |
| issn | 1405-8421 2448-6183 |
| language | English |
| last_indexed | 2024-04-10T09:16:37Z |
| publishDate | 2015-01-01 |
| publisher | El Colegio Mexiquense, A.C. |
| record_format | Article |
| series | Economía, Sociedad y Territorio |
| spelling | doaj.art-860a53fd27804cada0d62dccda783c3e2023-02-20T20:58:14ZengEl Colegio Mexiquense, A.C.Economía, Sociedad y Territorio1405-84212448-61832015-01-011549639663Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no BrasilNelson Leitão-PaesMicro 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.http://www.redalyc.org/articulo.oa?id=11140808003simples nacionalformalizationemploymentwages |
| spellingShingle | Nelson Leitão-Paes Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil Economía, Sociedad y Territorio simples nacional formalization employment wages |
| title | Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_full | Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_fullStr | Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_full_unstemmed | Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_short | Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_sort | reflexos do simples nacional no emprego e na formalizacao do mercado de trabalho no brasil |
| topic | simples nacional formalization employment wages |
| url | http://www.redalyc.org/articulo.oa?id=11140808003 |
| work_keys_str_mv | AT nelsonleitaopaes reflexosdosimplesnacionalnoempregoenaformalizacaodomercadodetrabalhonobrasil |