O microempreendedor individual como expressão da extrafiscalidade no direito tributário nacional / INDIVIDUAL MICROENTREPRENEURSHIP AS EXPRESSION OF EXTRAFISCAL NACIONAL TAX LAW

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

18/07/2011

RESUMO

The different treatment accorded to small and favored companies gain a different dimension with the inclusion of Microentrepreneur Individual (MEI), as a category of microentrepreneurs. These entrepreneurs, whose main characteristic is to have an annual revenue of up to R$ 36,000.00 (thirty-six thousand reais), stand out for having an invisible supporting role in the development process of the Brazilian economy. Include professionals who go unnoticed, but that would come to encompass eleven million people in Brazil. Given this broad scope, the state will confer differences in the paths tax, labor, business, social security and credit concessions, among others, in a scheduled activity extrafiscal. On the other hand, extrafiscal Tax Law is explored in more details because the expression of social effects that taxes can add to the classic role of promoters of the needs of the public coffers. In this brief review, a brief look on externalities, while actions that generate positive or negative effects to those who had no part in its realization, which does point to the MEI as an important producer of positive externalities and that, accordingly, is consistent with different treatment and favored it has been offered, and therefore the questioning to be faced in this research related to the framework of the MEI as an effective political extrafiscal. In this context, the general objective of this dissertation is to investigate how the MEI is expressed as an important measure extrafiscal Tax Law in Brazil. The issue becomes relevant and current view of such recent changes are in the Brazilian and comply with fundamental rights provided for in the Constitution of 1988. By using the deductive method, in which part of the broader question to get to that more specific and central theme, aims to offer consistent ideas about the impact of accession to the citizens of national economic context. The methodology is bibliographic, descriptive, and exploratory documentary. Before the survey, it is concluded that the MEI is effectively a political extrafiscal, structured with the purpose to achieve economic and social outcomes. Keywords: Individual Micro-entrepreneur. Differential treatment and favored. Externalities. Extrafiscality

ASSUNTO(S)

direito tributÁrio - dissertaÇÕes pequenas e mÉdias empresas - dissertaÇÕes empreendedorismo - dissertaÇÕes impostos - dissertaÇÕes direito constitucional

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