摘要：This paper investigates the extent to which public policy for economic development, adopted by the payroll tax relief, is able to achieve institutional goals that legitimized its creation. The aim undertake the analysis of the substituted social contributions levied on the payroll, the new regime of social security contributions replacement on gross revenue of the company and its normative design, in particular, as regards the clearance the tax relief brought by the regime, considering the existing institutional mechanism to ensure the effectiveness of this compensation, in addition to the evolution of tax breaks over time and of employment level in the economic sectors covered by the tax “benefit”.
关键词：Social Security Contribution;Payroll;Promotion;Relief.;Contribuição Previdenciária;Folha de Pagamento;Fomento;Desoneração.
