Avaliação do Simples: Implicações à Formalização Previdenciária
Ana Carolina Querino
The main objective of this paper is to proceed an impact evaluation of the "SIMPLES" Law (Lei nº 9.317 de 05/12/1996) relative to small enterpreneurship. The paper answers some relevante researcher`s questions about: 1) the strong moviment of new jobs criated in the informal sector and the rol of the Simples for formulization of a significative part of this jobs; 2) the focalization on small entrepreneurschip with employee, but not on "self-ocupation". There are implications of this net flows of employment formalitazion on two ways: a) positive inflows in current social security revenue; b) a relevant impact on the long term balance of benefits expentidures and social security taxes, that is not calculated in this paper. The adhesion to Simples rules has been incrising and there is a trend for continuity in the future. The new Law of Super Simples (Lei Complementar nº 123 - 14/12/2006 stress this trend. In consequence, there are strong requirements for especialization in two concepts in order to capture the adhesion to Simples sistem: I) the net current revenue impact; b) the long term actuarial balance on benefict expenditures and tax revenue.
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