STATE INTERVENTION FOR MICRO AND SMALL ENTERPRISES: INSTRUMENT FOR THE REDUCTION OF SOCIAL AND REGIONAL INEQUALITIES

Abstract

Complementary Law no. 123/2006, by adopting public policies to encourage micro-entrepreneurs, such as tax, labor and credit benefits, among others, represents a great advance in favor of micro and small companies in Brazil. Such enterprises are responsible for generating jobs, income, taxation and, in a special way, promoting the reduction of social and regional inequalities in the most distant corners of the country, contributing to the realization of social justice. In this sense, the study's general objective is to verify the State's performance in favor of micro and small companies, based on the fundamental objectives recommended in article 3, item III, and the principled determinations provided for in article 170, items VII and IX, all of the Federal Constitution of 1988, whose objective is to clarify whether this differentiated treatment offends the principle of equality. It is concluded that the State, by acting as a normative and regulatory agent of economic activity, seeks precisely to guarantee a dignified existence. Therefore, the favored treatment of small enterprises does not violate the principle of equality, on the contrary, the positive impact promoted by these companies in the social context, as an instrument for promoting social justice and regional development, is of paramount importance, which is why, in addition to of the public policies already directed to this sector, the public power must even implement others in line with these objectives. The methodology used in the research will be deductive and bibliographic.