Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFS |
Texto Completo: | https://ri.ufs.br/handle/riufs/4502 |
Resumo: | Small companies in Brazil are lodged by Complementary Law No. 123/2006 that classifies them as a maximum limit of annual gross invoicing. That law also provides the simplification in the inflow of federal, state and municipal taxes and reduction of the tax burden through resignation of tributes. Through that law, it is recognized the social role of the small companies, including the potential generator of jobs, especially in crises. In this sense, this thesis discusses the role of small enterprises in the generation of employment and income in Sergipe and, this way, the impact of possible reduction in taxes, with the relief of part of the ICMS, in periods of economic slowdown. For this, are used data available by INSS, which encompass the entire quantitative micro-enterprises of the State. Are also used data supplied by the State Secretary of Finance, concerning the taxpayers of ICMS, the ICMS collected, value added tax and cadastral information. The Laffer Curve is adopted as an auxiliary instrument for checking the increase of economic activity before a tax relief. It was detected the importance of the small enterprises of Sergipe, that are part of the "Simples Nacional", in the generation of employment and income, the countercyclical character of the small enterprises and the evidences that there is room for progress in the reduction of taxes for the same, in order to guarantee the increasing levels of employment and income. |
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Silva Júnior, José Jucundo dahttp://lattes.cnpq.br/8398467506407869Nóbrega, Wagnerhttp://lattes.cnpq.br/20596135766931652017-09-26T17:30:20Z2017-09-26T17:30:20Z2013-09-05https://ri.ufs.br/handle/riufs/4502Small companies in Brazil are lodged by Complementary Law No. 123/2006 that classifies them as a maximum limit of annual gross invoicing. That law also provides the simplification in the inflow of federal, state and municipal taxes and reduction of the tax burden through resignation of tributes. Through that law, it is recognized the social role of the small companies, including the potential generator of jobs, especially in crises. In this sense, this thesis discusses the role of small enterprises in the generation of employment and income in Sergipe and, this way, the impact of possible reduction in taxes, with the relief of part of the ICMS, in periods of economic slowdown. For this, are used data available by INSS, which encompass the entire quantitative micro-enterprises of the State. Are also used data supplied by the State Secretary of Finance, concerning the taxpayers of ICMS, the ICMS collected, value added tax and cadastral information. The Laffer Curve is adopted as an auxiliary instrument for checking the increase of economic activity before a tax relief. It was detected the importance of the small enterprises of Sergipe, that are part of the "Simples Nacional", in the generation of employment and income, the countercyclical character of the small enterprises and the evidences that there is room for progress in the reduction of taxes for the same, in order to guarantee the increasing levels of employment and income.As pequenas empresas no Brasil estão albergadas pela Lei Complementar nº 123/2006 que classifica as mesmas conforme um limite máximo de faturamento bruto anual. Proporciona ainda, aquela Lei, simplificação na arrecadação dos tributos federais, estaduais e municipais e diminuição do ônus tributário através de renúncia de tributos. Reconhece-se com aquela Lei o papel social, inclusive o potencial gerador de empregos, principalmente em crises, das pequenas empresas. Nesse sentido, a presente Dissertação, discute o papel das pequenas empresas na geração de emprego e renda em Sergipe e o impacto neste sentido de possíveis reduções de impostos, com a desoneração de parte do ICMS, em períodos de desaquecimento da economia. Para tanto, são utilizados dados disponibilizados pelo INSS, que abrangem todo o quantitativo de microempresas do Estado. Também são utilizados dados fornecidos pela Secretaria de Estado da Fazenda dos contribuintes de ICMS, sobre o ICMS recolhido, valor adicionado fiscal e outras informações cadastrais. A Curva de Laffer é adotada como instrumento auxiliar de verificação. Detectou-se importância na geração de emprego e renda das pequenas empresas sergipanas do Simples, o caráter anticíclico da mesma e indícios de que há espaço para avanços na redução dos impostos para as mesmas, de modo a garantir aumentos do nível de emprego e renda.application/pdfporEmprego (Teoria econômica) RendaPequenas e micro empresasTributosImpostosEmployment (Economic theory) IncomeSergipe (Brazil)Small businessTaxationCNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIAPapel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipeinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisPós-Graduação em Economiainfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFSinstname:Universidade Federal de Sergipe (UFS)instacron:UFSORIGINALJOSE_JUCUNDO_SILVA_JUNIOR.pdfapplication/pdf1703697https://ri.ufs.br/jspui/bitstream/riufs/4502/1/JOSE_JUCUNDO_SILVA_JUNIOR.pdf66061eaf851b154a5ea281eaa417c5e4MD51TEXTJOSE_JUCUNDO_SILVA_JUNIOR.pdf.txtJOSE_JUCUNDO_SILVA_JUNIOR.pdf.txtExtracted texttext/plain275784https://ri.ufs.br/jspui/bitstream/riufs/4502/2/JOSE_JUCUNDO_SILVA_JUNIOR.pdf.txte00c4a43ab75ceb9f9e60d5a0f965314MD52THUMBNAILJOSE_JUCUNDO_SILVA_JUNIOR.pdf.jpgJOSE_JUCUNDO_SILVA_JUNIOR.pdf.jpgGenerated Thumbnailimage/jpeg1264https://ri.ufs.br/jspui/bitstream/riufs/4502/3/JOSE_JUCUNDO_SILVA_JUNIOR.pdf.jpg939a3c1d33f66d5d03acad08fd2c59b5MD53riufs/45022017-11-27 19:57:47.846oai:ufs.br:riufs/4502Repositório InstitucionalPUBhttps://ri.ufs.br/oai/requestrepositorio@academico.ufs.bropendoar:2017-11-27T22:57:47Repositório Institucional da UFS - Universidade Federal de Sergipe (UFS)false |
dc.title.por.fl_str_mv |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
title |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
spellingShingle |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe Silva Júnior, José Jucundo da Emprego (Teoria econômica) Renda Pequenas e micro empresas Tributos Impostos Employment (Economic theory) Income Sergipe (Brazil) Small business Taxation CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
title_short |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
title_full |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
title_fullStr |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
title_full_unstemmed |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
title_sort |
Papel anticíclico do emprego e renda gerados por micro e pequenas empresas em Sergipe |
author |
Silva Júnior, José Jucundo da |
author_facet |
Silva Júnior, José Jucundo da |
author_role |
author |
dc.contributor.author.fl_str_mv |
Silva Júnior, José Jucundo da |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/8398467506407869 |
dc.contributor.advisor1.fl_str_mv |
Nóbrega, Wagner |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2059613576693165 |
contributor_str_mv |
Nóbrega, Wagner |
dc.subject.por.fl_str_mv |
Emprego (Teoria econômica) Renda Pequenas e micro empresas Tributos Impostos |
topic |
Emprego (Teoria econômica) Renda Pequenas e micro empresas Tributos Impostos Employment (Economic theory) Income Sergipe (Brazil) Small business Taxation CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
dc.subject.eng.fl_str_mv |
Employment (Economic theory) Income Sergipe (Brazil) Small business Taxation |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
description |
Small companies in Brazil are lodged by Complementary Law No. 123/2006 that classifies them as a maximum limit of annual gross invoicing. That law also provides the simplification in the inflow of federal, state and municipal taxes and reduction of the tax burden through resignation of tributes. Through that law, it is recognized the social role of the small companies, including the potential generator of jobs, especially in crises. In this sense, this thesis discusses the role of small enterprises in the generation of employment and income in Sergipe and, this way, the impact of possible reduction in taxes, with the relief of part of the ICMS, in periods of economic slowdown. For this, are used data available by INSS, which encompass the entire quantitative micro-enterprises of the State. Are also used data supplied by the State Secretary of Finance, concerning the taxpayers of ICMS, the ICMS collected, value added tax and cadastral information. The Laffer Curve is adopted as an auxiliary instrument for checking the increase of economic activity before a tax relief. It was detected the importance of the small enterprises of Sergipe, that are part of the "Simples Nacional", in the generation of employment and income, the countercyclical character of the small enterprises and the evidences that there is room for progress in the reduction of taxes for the same, in order to guarantee the increasing levels of employment and income. |
publishDate |
2013 |
dc.date.issued.fl_str_mv |
2013-09-05 |
dc.date.accessioned.fl_str_mv |
2017-09-26T17:30:20Z |
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2017-09-26T17:30:20Z |
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info:eu-repo/semantics/masterThesis |
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Pós-Graduação em Economia |
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