A LEI GERAL DAS MICRO E PEQUENAS EMPRESAS NO BRASIL: uma avaliação de impactos sobre os estabelecimentos, seus empregados e empregadores, no período de 2005 a 2015.

Abstract

This study´s main objective is to evaluate the impact of the General Law of micro and small enterprises in Brazil, on unemployment and informality through the establishments’ development and improvements in working conditions and income of employees and employers who are beneficiaries of the policy. In order to do so, we seek to identify, from a theoretical and historical perspective, the entrepreneurship´s main determinants and its relations with work in Brazil; to investigate the Micro and Small Business’ phenomenon from a critical approach, in the current capital’s globalization and flexible accumulation scenario; and analyze the General Law of Micro and Small Business, based on its legal framework. It is justified the in-depth analysis of Micro and Small Businesses, because of their extreme economic, social and political relevance, knowing that they account for 99.2% of all Brazilian companies, accounting for almost 60% employed workers. To develop this research, we opt for the analysis and reality interpretation’s method based on dialectical historical materialism, and in the field of social research, we use the evaluation research of social policies and programs’ method. Bibliographical and documentary research are also used to develop the theoretical foundation on micro and small enterprises and entrepreneurship in the capitalist restructuring current context. We first discuss the structural capital crisis process and its implications related to the economic and productive restructuring phenomenon. It is analyzed what changes in the world of labor were brought about in the capital reordering process. We analyze the use of the ideology of employability and entrepreneurship to address the issue of structural unemployment. The role of micro and small enterprises in the context of the crisis of the capitalist system is discussed. A historical analyses of the legislation that served as the basis for the Complementary Law 123/2006. It analyzed the legislations that modified and regulated the Complementary Law 123/2006 since its approval until the present moment. A critical analysis of General Law formulation process is developed. We present and discuss the results of the research, which is based on secondary data provided by two national surveys elaborated by DIEESE and SEBRAE. It is concluded that the policy to promote micro and small enterprises, which became known as the General Law, is insufficient to achieve the objectives proposed in the context of the capitalist production system.