Possibilidade de desburocratização do processo de constituição e encerramento de empresas no Brasil

• Autor(a) principal: Hiss, Fábio Medeiros Abul
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/5932
• topic: Direito empresarial; Empresas; Sociedades

OBJECTIVE: To analyze the possibility of bureaucratization of the process of constitution and closure of a company in Brazil. METHOD: Regarding the approach, it is qualitative research; as to the level, is exploratory research; As for the research procedure, bibliographical and documentary research was used. RESULTS: The entrepreneur is one who carries out organized economic activity of production and circulation of goods or services, in a habitual and professional manner, with the purpose of profit. Currently in Brazil there are individual entrepreneurs, individual limited liability companies, and corporate companies, and the liability of the entrepreneur or partners for the company's obligations may be limited or unlimited, depending on the way in which the economic activity is carried out. The companies must present in the constituent act: plurality of partners, social capital, affectio societatis, profit and loss participation, administration and other clauses defined by the partners, depending on the corporate type adopted. CONCLUSION: The company is constituted by means of contract or bylaws that must have the registration in the competent organ; the constitutive act requires the subscription and payment of share capital; enrollment in federal, state, municipal income; and the obtaining of operating licenses. In turn, the foreclosure process takes place through the issuance of negative certificates of tax and social security debits, write-off of revenue, preparation of the social distract and the closure of the act of extinction in the competent body. There is concern on the part of the Government to reduce bureaucracy in the processes of constitution and closure of the company, as demonstrated by some provisions already sanctioned, such as Complementary Law 123/2006, which defines differentiated treatment of micro and small enterprises; Provisional Measure 881/2019, which establishes the declaration of economic freedom rights; and Complementary Law 147/2014, which reformulated some articles of the Statute of micro and small enterprises. However, it is understood that it is still necessary to modernize its general provisions of business law, so that organized economic activity can evolve in the face of the current digital world.