Sobrevivência das Micro e Pequenas Empresas na Pandemia

Abstract

This article presents the importance of micro and small companies in Brazil, before and after the Covid-19 pandemic, we will explain the characterization of micro and small companies and the forms of taxation of both that is given by the Simples Nacional, which is a simplified regime which covers several taxes on a single sheet, was created specifically for these types of companies, we will target the survival rate of up to two years for MSEs before the pandemic and some factors that influence the rate, such as lack of planning, the fight for survival of micro and small companies in the Covid-19 scenario, as many companies survived by adapting to the use of digital platforms, we report the difficulties faced by entrepreneurs to obtain financing from Pronampe (National Program to Support Micro and Small Businesses), also on the government's help with the BEm program, which is the Emergency Benefit for the Preservation of Employment and Income , it was allowed to apply the reduction of working hours and wages, for companies that managed to participate in the program. The disorder of the supply chain was another factor that hindered the MSEs, causing their margin to suffer a squeeze, thus, the difficulty that these companies will have to return to the level they were before the pandemic.