AVANÇOS E LIMITES DA LEI GERAL DA MICRO E DA PEQUENA EMPRESA (LC123/2006) 2006 a 2013.

Abstract

This study was undertaken to analyze progress and limitations in the implementation of the General Law of Micro and Small Enterprises, which establishes general rules relating to differential treatment and favored small businesses, that is in the Constitution of the Federative Republic of Brazil, 2006- 2013. Initially defines and characterizes the Micro and Small Enterprises, describes the main problems faced and the national scene. Describes the performance of the Brazilian Service of Support for Micro and Small Enterprises (Sebrae), in the field of public policy for small business, discusses the general law with a focus on benefits established, and efforts made to that enterprises are benefited. Advances established at initial hypothesis has been signed by the analysis of data on adherence to the National Simple, to the micro entrepreneur Individual and the evolution of the volume of public purchases from micro and small enterprises. . The limits in the implementation of the General Law of MPE were appointed through field research in the representative bodies of the business forum, technical experts of law and the demands of micro and small enterprises. The main constraints identified were the Tax Substitution, the REDESIM, ignorance and impunity to the fulfillment of the Law Finishing the job general aspects reported by respondents and the hook for other work from the creation of the Department of Micro and Small Enterprise with working on your goals public policy support for micro and small enterprises are cited.