The Progressivity System of the Microenterprise and Small Business Statute

a Proposal to Change the Minimum Rate of the Initial Gross Revenue Range

Abstract

The purpose of this article is to discuss the progressivity system instituted by Complementary Law n. 123/06, based on the premise that updating the initial gross revenue range, with the adoption of a new model for setting the minimum rate, may represent a significant progress in the way in which micro and small companies will support tax burdens. The basis of the argument is based on the initial assessment of the main objectives and foundations of the Federative Republic of Brazil and, subsequently, of the principle of ability to pay, provided for in the Federal Constitution. The demonstration that the tax obligations of the statute of micro and small companies no longer have a differentiated and favored treatment represents the assumption for the formulation of the proposition.