Browsing Documentos Indexados pela Scielo by Title "The small business, the 'Simples Nacional' and the problem of the ICMS credits"

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As micro e pequenas empresas, o Simples Nacional e o problema dos créditos de ICMS

Pessôa, Leonel Cesarino; Costa, Giovane da; Maccari, Emerson Antonio
2016-08-01

From the 1970s, the importance of small business - SB - started to be increasingly recognized, mainly because of its role in generating employment. Among the measures taken by the Brazilian government to encourage and ...