TAXATION AND ITS IMPACTS ON ENTREPRENEURSHIP: THE CASE OF MICRO AND SMALL BUSINESSES MARABÁ-PA

Abstract

This study investigated the impacts of the tax burden and fiscal bureaucracy on micro and small businesses in
Marabá-PA. The complexity of the Brazilian tax system appears as a significant obstacle to the development of
local entrepreneurship, especially affecting businesses with limited resources and little technical structure. The
objective was to analyze how taxation influences the management and sustainability of these companies, in
addition to understanding the entrepreneurs' perception of public policies to support the sector. The research followed a qualitative and exploratory approach, with the application of semi-structured questionnaires to local entrepreneurs. The results revealed that many are unaware of basic aspects of tax legislation and face difficulties, including with the Simples Nacional regime, which, although simplified, requires strict control. It was also observed that the majority manage tax obligations empirically, without technical support, compromising the financial health of the businesses. A negative perception regarding the effectiveness of public policies was also identified, with low participation in training programs or access to incentives. It is concluded that taxation directly impacts decision-making, competitiveness and the permanence of micro and small businesses in the market.
Therefore, the importance of tax simplification measures, educational actions focused on fiscal management and strengthening of public policies as ways to stimulate regional economic development is highlighted.