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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Autor principal: Nelson Leitão-Paes
Formato: article
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PT
Publicado: El Colegio Mexiquense, A.C. 2015
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Acceso en línea:https://doaj.org/article/860a53fd27804cada0d62dccda783c3e
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spelling oai:doaj.org-article:860a53fd27804cada0d62dccda783c3e2021-11-11T14:47:36ZReflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil1405-84212448-6183https://doaj.org/article/860a53fd27804cada0d62dccda783c3e2015-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=11140808003https://doaj.org/toc/1405-8421https://doaj.org/toc/2448-6183Micro 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.Nelson Leitão-PaesEl Colegio Mexiquense, A.C.articlesimples nacionalformalizationemploymentwagesCities. Urban geographyGF125Urban groups. The city. Urban sociologyHT101-395ENESPTEconomía, Sociedad y Territorio, Vol 15, Iss 49, Pp 639-663 (2015)
institution DOAJ
collection DOAJ
language EN
ES
PT
topic simples nacional
formalization
employment
wages
Cities. Urban geography
GF125
Urban groups. The city. Urban sociology
HT101-395
spellingShingle simples nacional
formalization
employment
wages
Cities. Urban geography
GF125
Urban groups. The city. Urban sociology
HT101-395
Nelson Leitão-Paes
Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil
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.
format article
author Nelson Leitão-Paes
author_facet Nelson Leitão-Paes
author_sort Nelson Leitão-Paes
title 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_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_sort reflexos do simples nacional no emprego e na formalização do mercado de trabalho no brasil
publisher El Colegio Mexiquense, A.C.
publishDate 2015
url https://doaj.org/article/860a53fd27804cada0d62dccda783c3e
work_keys_str_mv AT nelsonleitaopaes reflexosdosimplesnacionalnoempregoenaformalizacaodomercadodetrabalhonobrasil
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