O TRATAMENTO DIFERENCIADO DISPENSADO ÀS MICRO E PEQUENAS EMPRESAS PELA CONSTITUIÇÃO FEDERAL DO BRASIL

According to article 179 of the Federal Constitution of Brazil from 1988 (CF/88), the Union, the Federal District and de Municipalities shall give a differentiated legal treatment to microenterprises (ME) and small enterprises (SE), with the purpose of incentivizing them through the simplification of their administrative, fiscal, labor and financing obligations, or their elimination or reduction by law. In this sense, the present study aims to verify, from the analysis of current legislation, whether such constitutional mandate is being obeyed on the part of the federal, state and municipal governments, as well as by the Federal Council of Accounting (CFC) inasmuch as the simplification or elimination of administrative, fiscal and labor obligations. To this end, federal, state and municipal legislations, as well as the CFC rules applied to ME and SE in the Campo Grande Municipality, Mato Grosso do Sul state are analyzed, also attempting to compare them with the regulations applied to other types of enterprises. The results show that The ME and SE are beneficiaries of the simplification or reduction of fiscal and administrative obligations, as established in CF/88.