O impacto do simples no mercado de trabalho do setor industrial no Nordeste do Brasil

Abstract

This work analyses the effects of the Simples tax system on the demand for jobs in the companies of the Northeast of Brazil. The analyzed dates were from RAIS from the years 1985-2005. The first chapter emphasizes the discussion about the MPEs relating the historical evolution of the firms, characters of the businessmen and the international experience of the supporting to this segment. The second chapter makes reference to the legal mark from MPEs, the Rule of the Microfirm from 1984, de 1994 e de 1999 the Constituicon de 1988, Simples from 1995, and the general law. The third chapter presents the results of the impact of the support politics to MPEs through the Simple program, being used for this, descriptive statistics analysis. In the fourth chapter it is made use of models econometric with data in panel to analyze the same objectives of the previous chapter. The results econometric appeared for a positive effect of the Simple program for the personal computer and small companies. Although she cannot conclude categorically that the increase of number of companies and bonds have if just given in function of the Simple. Among other conclusions, the main is that after the implantation of the Simple, the personal computer number the companies increased, while the averages and the big ones were stagnated or it increased very a little. What confirms the hypothesis that the Simple program exercises a significant influence on the number of jobs in the Northeast area of Brazil.