THE FUNCTION OF SME CHOOSING THE SIMPLE NATIONAL ON TAX COLLECTION IN MUNICIPALITIES IN THE STATE OF RIO DE JANEIRO

Authors

DOI:

https://doi.org/10.61673/ren.2023.1408

Keywords:

Collection, Simple National, SME

Abstract

The aim of the article was to demonstrate the importance of Small and Medium-sized Enterprises (SME) in the collection of the Service Tax (ISS) in the municipalities of the state of Rio de Janeiro, focusing on companies that Opted for Simples Nacional (OPSN). The method used was the linear regression with panel data. And the results showed that for each company that opted for the Simples Nacional, the ISS collection of the municipalities in the state of Rio de Janeiro increased, on an annual average, by R$ 589.43. In relation to employment, for each job generated by these companies, there was an annual average increase of R$ 118.75 in the collection of ISS in these municipalities. It is concluded that the Simple National is an important instrument for strengthening micro and small businesses, as well as a driver of local development insofar as it contributes to improving the revenue of the municipalities

Author Biographies

Daniel Rodrigues Cordeiro, Universidade Iguaçu (UNIG)

Mestre em Administração pela Universidade Federal Rural do Rio de Janeiro (UFRRJ). Professor da Universidade Iguaçu (UNIG).

Everlam Elias Montibeler, Universidade Federal Rural do Rio de Janeiro (UFRRJ)

Doutor em Economia Aplicada pela Universidade Complutense de Madrid (UCM). Professor Associado do Departamento de Ciências Econômicas (UFRRJ) e do Programa de Pós-Graduação em Economia Regional e Desenvolvimento (PPGER/UFRRJ).

Marcelo Ferreira Fortunato Junior, Federal Rural University of Rio de Janeiro (UFRRJ)

Administrator. Bachelor of Business Administration from the Federal Rural University of Rio de Janeiro (UFRRJ). E-mail: mfortunatoj@gmail.com

Laryssa das Chagas Rabelo, Federal Rural University of Rio de Janeiro (UFRRJ)

Administrator. Bachelor of Business Administration from the Federal Rural University of Rio de Janeiro (UFRRJ). Email: rabello.nary@gmail.com

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Published

2023-09-22

How to Cite

Cordeiro, D. R., Montibeler, E. E., Fortunato Junior, M. F., & Rabelo, L. das C. (2023). THE FUNCTION OF SME CHOOSING THE SIMPLE NATIONAL ON TAX COLLECTION IN MUNICIPALITIES IN THE STATE OF RIO DE JANEIRO. Revista Econômica Do Nordeste, 54(3), 149–165. https://doi.org/10.61673/ren.2023.1408

Issue

Vol. 54 No. 3 (2023)

Section

Artigos

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Copyright (c) 2023 Revista Econômica do Nordeste

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This work is licensed under a Creative Commons Attribution 4.0 International License.