Carga tributária sobre as micro e pequenas empresas – ranking dos estados 2012 – Tributos incluídos no Simples Nacional apresentação da SEBRAE e CNI (09/2013). “Objetivos: identificados o tratamento tributário às MPEs nos estados brasileiros; Calcular a alíquota efetiva recolhida pelas MPEs; Destacar os estados com melhores e piores políticas tributárias; Estimular a adoção de boas práticas…”
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