Os incentivos para o desenvolvimento das microempresas e empresas de pequeno porte oferecido pela Base Aérea de Fortaleza

Abstract

Complementary Law No. 123/2006 established the National Statute of Micro and Small Firms and established differential treatment to these companies when participating in public tenders. The management bodies are the ones responsible for the implementation and enforcement of this Act, which makes the instrument of public policy aimed at fostering growth and development of ME/EPP in Brazil. The paper analyzes the application of differential treatment given to micro and small enterprises. Thus, we aimed to examine the incentives for the development of micro and small companies headquartered in the state of Ceará that are offered by the Base Aérea de Fortaleza. To this end, we initially carried out a literature search on the form of procurement of goods and services in Public Administration, ie the bid. Then was held a field survey, with questionnaires from the companies that participated in bidding Base Aérea de Fortaleza in the period 2010 to 2012. After collecting data, these were worked and studied and the results demonstrated with the aid of charts and graphs. Thus it was possible to identify the importance of government spending on growth of micro and small businesses. Therefore, it was found that the Complementary Law is being fully implemented by the Air Base of Fortaleza and the benefits it provides is helping to promote the development of micro and small companies in the region, however it is necessary to broaden the dissemination of the benefits offered by LC on 123/2006 in order to attract more companies to participate in the processes of buying/government contracting.