Análise da legislação vigente para micro e pequenas empresas no ambito tributário, societário e contábil

Abstract

Study prepared after an analysis of the Brazilian legislation for micro and small enterprises on the corporate, tax and accounting context. Important for the economy of the country, mainly for job creation, the micro and small businesses need the support of the Government to establish themselves in the market. There are several requirements for microenterprises thus be considered, such as accounting limits and the corporate type. Regarding the tax aspect for microenterprises, observed various legal devices, may fall within the National Simple and so obtain a reduction of the tax burden. The micro and small businesses differentiate themselves from the others, regarding accounting procedures, because they are not required to publish its financial statements and does not need to audit. Know and understand the differences of micro enterprises over the others, was the aim of this work.