Employment and income versus unemployment and informality: an evaluation of the implementation of the general law of microenterprise and small business.

Abstract

The study falls within the field of evaluative research, specifically in the case of a review of the process of formulation and implementation of the Statute of Micro and Small Businesses. It is analyzed in this way, as the state is manifested in the current context of capitalist production restructuring, particularly in the matter of collecting social security, the fight against unemployment and informality in labor relations. Take as reference the empirical process of formulation and implementation of the General Law of Micro and Small business in Brazil. The statute that has as purpose to simplify the collection of taxes, fight unemployment through the formalization of these production units, reduce informality in labor relations and employment generating income Brazilians through differentiated service to Micro and Small Enterprises Porte. The main conclusions of the study are: on the one hand, the imposition of a single tax called National Simple, taxes tribute that brings together eight of federal, state and municipal levels; another, the possibility of a worker-TONAR Individual Entrepreneur category that allows the contribution and access to welfare rights. In this context, it is evident expanding the state's role in controlling tax information before states and municipalities and the permission of the precariousness of labor relations.