A lei geral da microempresa e da empresa de pequeno porte no enfrentamento à informalidade: uma avaliação de impactos sobre a formalização de empreendimentos e de seus vínculos empregatícios no Estado do Maranhão

Abstract

An evaluation of possible impacts of General Law of Microenterprise and Small Business – GLMSB about the establishment formalization and their respective employment relationship into the State of Maranhão. In theoretical methodological terms, starting from a critical perspective, is adopted the concept of work informality as structural component of inherent in the dynamics of capitalist accumulation itself. The developed research is inserted into the field of evaluative research, particularly, into the modality impacts evaluation. In accordance with the critical perspective adopted, its understood that the impacts of a policy are the synthesis of multiple determinations and that, therefore, it can`t establish strict relations of cause and effect between the policy in focus and the identified changes in the reality witch it intervenes. As research technics was used bibliographical and documental research, complemented by secondary data analysis. At this aspect, the period between 2007 and 2015 was used as timecut to guide the identification of possible impacts of the GLMSB on the formalization of establishment and it employment relationship. Was taken as reference the socioeconomic dynamic between two group of establishments inside the sectors of commerce, industry and services: one group composed of micro and small enterprises not opting for the “Simples Nacional” and another of establishments that does. With that purpose, the data base utilized was Relação Annual de Informações Sociais (RAIS), taking as criteria to define the business size the quantum of employees. From the point of view of the expositive structure, this dissertation discusses, initially, the conceptual and historical aspects of informal employment into the particularities of Brazil and Maranhão. Then discourse the paper assumed by the microenterprise and small business firms into the actual system of flexile accumulation, the main subjects involved into the process of the GLMSB formulation and the constituent main non-taxable elements of this policy. Lastly, is analyzed the possible impacts of the GLMSB on Maranhão’s establishment formalization and it respective employment relationship. This paper pointed out as main final considerations that, in terms of employment relationship and formalization of micro and small enterprises, GLMSB contributed to the group pro-opting to increase the formalization to a greater magnitude than the non-opting.However, the conjunctural context was decisive to increase the identified formalization, independently of this policy, since the group of non-opting recorded an expressive growth even out of GLMSB influence. The GLMSB collaborated to increase the quantitative the job links and establishments considering the urban informality (industry, commerce, and services), but this effect, compared to the totality of the worked market informality (which includes farming), wasn’t significant. This is because, the main determinant of jobs informality has structural character, cause the jobs opportunities occupied by informal market are always created and recreated according to the imperatives of the capitalist accumulation dynamics.