Sistema tributário: a percepção dos micro e pequenos empresários quanto a tributação incidente na atividade desenvolvida

Abstract

It is through taxes collected by the taxpayers that the State obtains resources to finance public services and ensure the functioning and fulfillment of the basic needs of the population. However, the high tax burden limits business development. In this sense, the State provides micro and small businesses with differentiated tax treatment in order to encourage this business segment, thus reducing informal work. The present research aims to analyze the perception of microentrepreneurs as to the taxes paid in the activity, as well as the knowledge they have about the Brazilian tax burden. The research was carried out based on the questionnaire adapted from Di Domenico et al, (2015), applied to micro and small entrepreneurs of the city of Pato Branco-PR. Methodologically, the objective of this research is characterized as descriptive, in relation to the procedures characterized by survey or survey and as to the research problem has a quantitative and qualitative approach. 2,760 questionnaires were applied to entrepreneurs and managers of micro and small enterprises in the municipality of Pato Branco-PR, and the final sample comprised 119 questionnaires answered and validated. The results show that most entrepreneurs have a higher education level working in the market for more than 10 years, however the knowledge about tax matters related to their companies is restricted. Almost all entrepreneurs consider the tax burden to be inadequate, however, they do not know what percentage of the billing is destined for tax purposes. However, most respondents claimed they had never completed a tax planning process. In this way, the research evidences the need for knowledge regarding the national tax system and its effects on companies.