{"id":"https://openalex.org/W4392007229","doi":"https://doi.org/10.22167/2675-6528-20230071","title":"Planejamento tribut\u00e1rio voltado a microempresa enquadrada no Simples Nacional participante de licita\u00e7\u00f5es","display_name":"Planejamento tribut\u00e1rio voltado a microempresa enquadrada no Simples Nacional participante de licita\u00e7\u00f5es","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4392007229","doi":"https://doi.org/10.22167/2675-6528-20230071"},"language":"pt","primary_location":{"id":"doi:10.22167/2675-6528-20230071","doi":"https://doi.org/10.22167/2675-6528-20230071","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22167/2675-6528-20230071","pdf_url":"https://www.sebrae.com.br/Sebrae/Portal%20Sebrae/UFs/SP/Pesquisas/10_anos_mortalidade_relatorio_completo.pdf","source":{"id":"https://openalex.org/S4210216511","display_name":"Revista E&S","issn_l":"2675-6528","issn":["2675-6528"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista E&S","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.sebrae.com.br/Sebrae/Portal%20Sebrae/UFs/SP/Pesquisas/10_anos_mortalidade_relatorio_completo.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111133200","display_name":"Rian Enedino Pereira Cruz","orcid":"https://orcid.org/0000-0001-8178-4924","observed_orcids":["https://orcid.org/0000-0001-8178-4924"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rosimeiry Cordeiro da Cruz","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5070325322","display_name":"Eliza Rem\u00e9dio Alecrim","orcid":"https://orcid.org/0000-0001-7301-2940","observed_orcids":["https://orcid.org/0000-0001-7301-2940"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eliza Rem\u00e9dio Alecrim","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2024","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8598999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8598999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0731000006198883,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.027300000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.9950000047683716},{"id":"https://openalex.org/keywords/microenterprises","display_name":"microenterprises","score":0.8309999704360962},{"id":"https://openalex.org/keywords/simples-nacional","display_name":"Simples Nacional","score":0.9470000267028809},{"id":"https://openalex.org/keywords/public-tendering","display_name":"public tenders","score":0.6299999952316284},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.7919999957084656},{"id":"https://openalex.org/keywords/brazilian-tax-system","display_name":"Brazilian tax system","score":0.4350000023841858}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5000519752502441},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.4091470241546631},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.35400593280792236},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3205111622810364},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.26509103178977966},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.22469112277030945}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22167/2675-6528-20230071","doi":"https://doi.org/10.22167/2675-6528-20230071","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22167/2675-6528-20230071","pdf_url":"https://www.sebrae.com.br/Sebrae/Portal%20Sebrae/UFs/SP/Pesquisas/10_anos_mortalidade_relatorio_completo.pdf","source":{"id":"https://openalex.org/S4210216511","display_name":"Revista E&S","issn_l":"2675-6528","issn":["2675-6528"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista E&S","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22167/2675-6528-20230071","doi":"https://doi.org/10.22167/2675-6528-20230071","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22167/2675-6528-20230071","pdf_url":"https://www.sebrae.com.br/Sebrae/Portal%20Sebrae/UFs/SP/Pesquisas/10_anos_mortalidade_relatorio_completo.pdf","source":{"id":"https://openalex.org/S4210216511","display_name":"Revista E&S","issn_l":"2675-6528","issn":["2675-6528"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista E&S","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.6452000141143799,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4392007229.pdf","grobid_xml":"https://content.openalex.org/works/W4392007229.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2260405568"],"related_works":["https://openalex.org/W7220326389","https://openalex.org/W4254730220","https://openalex.org/W7219427622","https://openalex.org/W2157901010","https://openalex.org/W2527868881","https://openalex.org/W3173134163","https://openalex.org/W2767398137","https://openalex.org/W2936981640","https://openalex.org/W7113044160","https://openalex.org/W7220059213"],"abstract_inverted_index":{"DOI:":[0],"10.22167/2675-6528-20230071E&S":[1],"2024,":[2],"5:":[3],"e20230071":[4],"Rosimeiry":[5],"Cordeiro":[6],"da":[7],"Cruz;":[8],"Eliza":[9],"Rem\u00e9dio":[10],"Alecrim":[11],"As":[12],"micro":[13],"e":[14,36],"pequenas":[15],"empresas":[16,54],"(MPEs)":[17],"brasileiras":[18],"representam":[19],"cerca":[20],"de":[21,27,32,51],"27%":[22],"do":[23,25],"PIB":[24],"pa\u00eds":[26],"acordo":[28],"com":[29],"Servi\u00e7o":[30],"Brasileiro":[31],"Apoio":[33],"\u00e0s":[34],"Micro":[35],"Pequenas":[37],"Empresas":[38],"(Sebrae)[1],":[39],"raz\u00e3o":[40],"pela":[41],"qual":[42],"s\u00e3o":[43],"consideradas":[44],"fundamentais":[45],"para":[46],"a":[47],"economia.":[48],"Em":[49],"janeiro":[50],"2021,":[52],"essas":[53],"[\u2026]":[55]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-02-22T00:00:00"}