The Social Function of Taxes: The Contribution of the Super Simple Tax for Social and Economical Development

• Autor(a) principal: Alves Muricy, Sarah Raquel
• Data de Publicação: 2011
• Outros Autores: Chiesa, Clélio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Jurídica Cesumar - Mestrado (Online)
• Texto Completo: https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/1815
• topic: Super Simple Tax; Society; Social and Economical Environment.; Súper Simples; Sociedad; Realidad Socioeconómica; Super Simples; Sociedade; Realidade Socioeconômica

The manifestation of the social phenomenon takes different forms. It manifests itself judiciously by the social function that institutions should attend to. Taxes also have a social function which is basically the constitutional demands that guide the technical aims established by law and the social ones applied to sectors, such as social assistance and educational inclusion. It may be stated that historically the first tax occurred when people abdicated their individual will and determined to live together within society. Through the modernization of human relationships, taxes started to have a financial connotation and they became money contributions given to the State by the individual. Unified tax regimes such as the Super Simple Tax aimed at small and very small firms are governmental options to reach this aim. In fact, many small firms shut down within two years of establishment due to the bureaucratic bars imposed. In fact, they stagnated the generation of employment and impaired the firms’ participation in the current competitive market. An analysis of the Super Simple Tax provides an investigation, through a legal and doctrinal review, on the benefits and the changes which occurred in the social and economical milieu of these firms. The study also marks the deficient points and what may be improved upon. Although the program may be highly extensive, an attractive and equalitarian horizon may be expected for firms which previously did not have the least chance of entering the economical sector.