Impacto do SIMPLES nacional na arrecadação das micro e pequenas empresas do Estado do Ceará

Abstract

Given the significant importance of the segment of small businesses in the Brazilian national economy, a consequence of its ability to generate employment and income, we analyze the impacts of the National Simple (Simples Nacional) in tax collection from companies of the state of Ceara, specifically in the collection of ICMS tax. For this purpose, we estimate the "difference of difference" model, using information of three groups of companies in two periods: before (2006) and after (2008) the General Law (Lei Geral). We take into account those companies that joined the National Simple in 2008 (treatment group), those that could have engaged according to income eligibility criteria, but did not (control group 1), and those who did not adhere because they declared income in 2008 just above the allowed limit of eligibility (control group 2).We investigate the average spread in tax collection of first group, using company level microdata provided by Department of Taxation and Finance of the State of Ceara (Secretaria da Fazenda do Estado do Ceara - SEFAZ). The model is estimated in aggregate level and by sector of activity aiming to determine effects of National Simple in each sector. It appears that, in the aggregate level, there was an impact on the National Simple collection of micro and small businesses. The disaggregated analysis of the sectors, however, did not indicate a uniformity of this result, because each sector had its own particularity.