Uma análise sobre o impacto do simples na geração de renda e emprego dos empreendimentos do setor informal

Abstract

This paper has as objective to investigate the effects of Simples Federal in the generation of employment and income of the informal sector enterprises. For that purpose we used the database from ECINF 2003, and were introduced two models: one to solve the problem of income, know how it is generated, which factors were arranged in the database and had relevance to this issue. The result was positive, indicating that as an expansionary fiscal policy, the Simples was successful, increasing the income of micro entrepreneurs. To the employment was set up a similar model, and the result was again positive, which strengthens the use of Simples and its facilitator framework as a tool for collecting tax. We are waiting for the next series, so we can capture even more clearly the effects of Simples as it has already become crowded between small firms that fit this profile.