Fiscal Incorporation Regime, ineffective change in reducing informality in microenterprises

Abstract

This research  aims to identify the elements  that hinder reducing informality of microenterprises in the dispositions of the tax reform for the year 2014 in the new tax regime, in which microenterprises would be    taxed  that  previously met  their tax obligations tax in the Small Taxpayers Regime.

To accomplish this, a documentary  research  was conducted  through  literature review, analyzing the  legal rules governing both  the  new  regime incorporated on January 1, 2014 and Small Taxpayers  Regime   in  force   since   December 31,  2013;  articles from scientific journals, some research  and textbooks which can identify some elements that cause   microenterprises continue working in the informal economy.

As a result, this research  shows multiple elements that hinder reducing informality of microenterprises due to the dispositions of the tax reform in 2014.