Tributo é elemento inerente à existência do Estado, necessário a organização da sociedade e ponto crucial da relação Estado-cidadão. No Brasil o segmento das micro e pequenas empresas tem fundamental importância no ambiente econômico, pois de acordo com pesquisas do SEBRAE representa 98% do número de empresas abertas no PaÃs. Diante dessa realidade o presente artigo tem como objetivo identificar qual é a percepção dos micro e pequenos empresários na cidade de São Paulo em relação aos tributos cobrados no Brasil. O estudo apresenta uma pesquisa de campo junto a diversos empreendedores situados na cidade de São Paulo para identificar sua percepção em relação à carga tributária brasileira. O resultado dessa pesquisa demonstra que apesar da maioria dos micro e pequenos empresários terem um grau de instrução alto, têm pouco conhecimento com relação ao tema.
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.
