Aspectos constitucionais do tratamento tributário diferenciado à micro à pequena empresa

Abstract

This dissertation aims to analyse the constitutional principle which obligates all members of the Brazilian Federation to set most-favoured taxation regimes to micro and small enterprises in order to promote and protect their economic activities against predatory competition. To better comprehend the meaning and implications of this constitutional principle, we will study thoroughly the simplified taxation regimes implemented by the Federal Union, the State and the Municipality of São Paulo, as well as non-government bills, currently under analysis at the Brazilian National Congress, proposed to regulate recent changes perpetrated to the Brazilian Constitution on the subject by the 42nd Constitutional Amendment in the year of 2003. We will also compare the taxation of small companies to the taxation of co-operatives, which in Brazil is also regulated by specific constitutional principles. Next, we will investigate the role played by the taxation of micro and small enterprises in the Common Market of the Southern Cone Mercosur, regarding the harmonisation of taxation rules and the principle of non-discrimination set by the Treaty of Asuncion. Finally, we will end our analysis with considerations on the status in law, powers and duties of the Brazilian Micro and Small Business Support Service SEBRAE, a private non-profit organisation created by law to support the development of small sized business activities in Brazil