Perception of small enterprises of São Paulo city of the brazilian tax system

Abstract

Taxes are inherent elements in the existence of the State, being necessary - to the organization of the society and fundamental in the state-citizen relationship. In Brazil, the  small and medium enterprises segment has fundamental importance in the economic  scenery. According to research  made by SEBRAE, this segment represents 98% of the number of listed companies in the country. Given this reality, the present article aims to identify which is the perception of micro and small businessman in the city of São Paulo in relation to the taxes levied in Brazil. The study presents the concepts of taxes and micro and small enterprises awarded by the doctrine and legislation, the legality of taxation specific to - those small businesses. And finally, it presents a field research in several micro entrepreneurs located in the city of São Paulo in order to identify their perception of the Brazilian tax burden. The article reports only the perception of the population studied, - making no reference to political leanings or parties. The result of this research shows that although the majority of micro and small - businessman  have a high level of education, where the most of them are graduates and some of them post-graduates, they have little knowledge on the issue,. In most cases they get confused by simple questions on the subject and most of the times they are embarassed for not giving the right importance to a fundamental aspect for the development and growth of their enterprises.