O supersimples e a micro e pequena empresa: aspectos sociais e jurídicos

Abstract

This monograph discusses the differential tax treatment granted to micro and small companies in Brazil, especially commenting the "Supersimples" in its conception, content and legal and social impacts to society. Through data from official and specialized bodies, this work shows the bureaucratic uniqueness of the Country and the treatment placed on the commercial activity, in addition to the absence of an entrepreneural and organized economic development institutional policy, especially in the less developed regions of Brazil.