Análise comparativa do ambiente tributário das pequenas e médias empresas nos países Argentina, Brasil e Chile

Abstract

This present work proposes to analyze the tributary environment of Small and Medium Enterprises , highlighting its participation in the Economy of Argentina, Brazil and Chile, based on the relevance of the GDP of these three countries in the South Cone. In order to reach the objective proposed by the work, a study of theoretical concepts about the definition of MPME in the international scope and in the analyzed countries. Thus, a detailed study was carried out on simplified taxation in each country studied, as well as its benefits and incentives proposed by the Governments. As for the methodology was used the exploratory study, qualitative research and bibliographical and documentary references. Finally, a comparative analysis was carried out on the tributary environment of Small and medium enterprises of the countries under study with the referred to in resolution GMC 59/98 – Support Policies for the Micro, Small and Medium Enterprises of the Mercosur – step II, established by the Group Common Market (GMC). In the analyses it was verified that in the tributary scope the Brazil was the country that most resembled the aspects brought by resolution GMC 59/98.