Estatuto nacional da microempresa e da empresa de pequeno porte: estudo de caso da aplicação do tratamento diferenciado e favorecido nas licitações para acesso ao mercado

Abstract

The Microenterprise (ME) and Small Businesses (EPP) have great prominence in Brazilian development in the economic and social areas, but struggled to stay on the market, many of them closing their doors due to lack of specific public policies, high taxes, management failures, among some other relevant factors. The history of public policies that promote ME and EPP demonstrates the expansion of areas of the policy: the tax incentive to market access. Complementary Law No. 123/ 2006, the National Statute of the Micro and Small Businesses, instituted the different treatment and favored public bidding on a new dynamic approach. Delayed enablement, the fictitious tie, the exclusive contracts, outsourcing and fragmentation mechanisms are required to increase access of the ME and EPP to markets. For an empirical analysis of the application of incentives of the new statute by the public administration, a case study in a federal autarchy has been held, whose results demonstrate the implementation of disability policy and restrictive application of the suggested benefits.