STATE INTERVENTION FOR MICRO AND SMALL ENTERPRISES AS AN EFFICIENT SOCIAL PROMOTION INSTRUMENT

• Autor(a) principal: Oliveira, Emerson Ademir Borges de
• Data de Publicação: 2020
• Outros Autores: Dias Martins, Joana D'Arc
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica do Curso de Direito da UFSM
• Texto Completo: http://periodicos.ufsm.br/revistadireito/article/view/37769
• topic: Microenterprises; differential treatment; State intervention in the economy; contributory capacity; isonomy.; Microempresas; tratamiento diferenciado; intervención del Estado en la economía; capacidad contributiva; la igualdad.; Microempresas; tratamento diferenciado; intervenção do Estado na economia; capacidade contributiva; isonomia.

Among the public policies aimed at the socioeconomic development of a country, is that of encouraging micro and small enterprises, through different treatment provided to them, including at the Constitutional level. Complementary Law No. 123/2006 establishes a series of benefits for microentrepreneurs, however, these policies, which are mostly seen exclusively as mechanisms for the implementation of national economic development, have innumerable other objectives that transcend the economic field and are even more relevant. This article seeks to demonstrate and better understand the social objectives involved in this development activity, especially the application of the principle of contributory capacity and the reduction of inequalities. It can be concluded that the impact of micro and small enterprises in the social context, as an instrument for the promotion of social justice, is of paramount importance, which is why, in addition to the public policies already directed to this sector, the public power must seek to implement others. The research method used is the deductive with bibliographic documents.