Os efeitos do Simples Nacional na microrregião de Lavras

Abstract

Micro and Small Enterprises (MSEs) are an important locus of study due to their intrinsic characteristics of promoting local development and their high capacity to absorb labour. In this context, one of the strategies used by the government to encourage this segment was tax reduction. In this sense, the present study had the general objective of analyzing the effects of Simples Nacional in the Microregion of Lavras. This research is characterized as being bibliographic and regarding the objectives as descriptive and explanatory. With regard to the data used in this study, secondary data extracted from the Simples Nacional Portal, the Firjan Index of Municipal Development - IFDM and the Brazilian Institute of Geography and Statistics - IBGE were used. The data used in the Simples Portal covered a time window from 2008 to 2018. Regarding the data collected from the IBGE and the IFDM, these refer to the period of 2018; however, it is worth noting that, although the IFDM is from the 2018 edition, the data refer to the year 2016. The municipalities that made up the sample were nine, being that they are framed in the Microregion of Lavras. After analyzing the data, the results indicated that Simples Nacional had positive effects on the number of companies opting for Simples Nacional. In addition, it was possible to identify which part of the municipality influences the number of opting for Simples Nacional and consequently the municipality's revenue. It was also possible to identify that small municipalities had an oscillation in the revenue collected over the period studied. Another characteristic presented by this municipality is its low contribution to the collection, and it can be concluded that these municipalities have a low turnover.