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Abstract In 1996, Microenterprises' (ME) and Small Enterprises' (EPP) tax burden was reduced by the creation of the Integrated System for Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLES), which is a special unified regime applied to collect federal taxes and contributions of such companies. This tax reduction is an important waiver of revenue to the state, which represents a cost to the country and justifies the importance of this study. The objective of this paper is to analyze the collection of 'SIMPLES' tax and the consequent generation of jobs by ME, EPP and Individual Micro Entrepreneurs (MEI), in order to verify its benefits to the society. As a research tool, a literature review was made and data was collected from the period 2002-2013 and the analysis of these was made by a descriptive statistics. It was found that tax collections for the SIMPLES showed a growth more than three times higher in relation to the collection of other regimes in the period 2007 to 2013. Moreover, it was observed that despite ME, EPP and MEI have a significant participation in the employment number, this share decreased during the study period. It was found that since 2009, with the influence of MEI, the average revenue per company has decreased in SIMPLES. Author Biographies Marcelo Driemeyer Wilbert, UnB Doutor em Economia pela Universidade de Brasília. Atualmente é Professor Adjunto da área de Métodos Quantitativos, no Departamento de Contabilidade e Ciências Atuariais da Faculdade de Economia, Administração e Contabilidade da Universidade de Brasília. Endereço: Universidade de Brasília, Departamento de Contabilidade e Ciências Atuariais - CCA. Prédio da Face, 1o andar, salas B1-B2 | Campus Darcy Ribeiro | Asa Norte | 70910-900 | Brasília/DF | Brasil. Lucas Teles de Alcântara, Universidade de Brasília (UnB) Bacharel em Ciências Contábeis pela Universidade de Brasília. Endereço: QMS 60E lote 03 | Setor de Mansões de Sobradinho | Sobradinho | 73082- 680 | Brasília/DF | Brasil. André Luiz Marques Serrano, Universidade de Brasília (UnB) Doutor em Economia pela Universidade de Brasília. E profissionalmente é professor Adjunto da área de Economia, no Departamento de Administração da Faculdade de Economia, Administração e Contabilidade da Universidade de Brasília. Endereço: Universidade de Brasília, Departamento de Contabilidade e Ciências Atuariais - CCA. Prédio da Face, 1o andar, salas B1-23/4 | Campus Darcy Ribeiro | Asa Norte | 70910- 900 | Brasília/DF | Brasil. Downloads PDF (Português (Brasil)) Published 2015-08-25 How to Cite Wilbert, M. D., Alcântara, L. T. de, & Serrano, A. L. M. (2015). Impacts of the ’simple tax’ in society: an analysis of revenue and jobs generated by the micro, small businesses and individuals by micro entrepreneurs - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n42p55-69. Revista Catarinense Da Ciência Contábil, 14(42), p. 55–69. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2090 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 14 No. 42 (2015): Maio-Agosto Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. 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