O efeito da desoneração da folha de pagamento: uma revisão bibliográfica

Abstract

The payroll tax exemption, implemented in 2011 as part of the "Plano Brasil Maior", aimed to reduce the tax burden on employment, preserve labor rights and stimulate the creation of jobs in specific sectors. This work aims to identify in the literature the financial impact resulting from the implementation of payroll tax relief in companies. To this end, a literature review was carried out with 25 articles, during the years 2015 to 2024, searched on the Capes, Scielo and Google Scholar platforms. The results highlight, for the most part, that the payroll tax relief mechanism increased the number of jobs. It is concluded that tax relief is an important mechanism for generating employment, but it will require studies in different business sectors to better apply tax incentives.