Desafios e oportunidades: um diagnóstico das micro e pequenas empresas de Maceió

Abstract

This study aimed to evaluate the influence of the Brazilian tax system on the dynamics of the establishment, closure, and survival of Microenterprises (ME) and Small Businesses (EPP) in Maceió, focusing on the distribution of these companies across different tax regimes and their relationship with competitiveness. The research, descriptive and exploratory in nature, was conducted over six months using a qualitative and quantitative approach. Data from SEBRAE and the Federal Revenue Service regarding the evolution of the number of companies were analyzed, along with a theoretical review of the main tax regimes, with an emphasis on the Simples Nacional regime. The results demonstrated that the tax burden significantly influences the choice and permanence in tax regimes, with the Simples Nacional serving as a relevant option for the formalization and survival of Mes and EPPs. However, even with this simplified regime, fiscal challenges persist, reflected in high numbers of business closures. Sectoral analysis revealed that segments such as retail trade and food services are the most representative and also the most exposed to economic fluctuations and tax complexity. Moreover, a predominance of companies under the Individual Microentrepreneur (MEI) regime was identified, reflecting a search for simplified tax options, especially in the context of broader economic challenges. Despite this trend, issues related to tax regressivity and bureaucracy continue to burden larger companies within the ME and EPP spectrum, limiting their competitiveness and growth capacity. The study highlights the need for tax reform to simplify and promote greater equity in the system, contributing to the strengthening of entrepreneurship and the sustainability of local businesses.