Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil

Abstract

Micro and small enterprises ( sme s) have high representation in the Brazilian econ - omy, presenting a number of singularities about taxation. With simples Nacional, Brazil granted a series of tax and administrative simplifications for sme s. This ar - ticle investigates the effects of the introduction of simples Nacional on the formaliza - tion of firms and employment. It was found that the number of companies opting for the regime grew at a rate above that of non-chooser companies. sme s inside simples Nacional were also able to generate relatively more jobs than non-choosers, with a growth rate of employment higher for the first group.

Keywords

• simples nacional
• formalization
• employment
• wages