The Unconstitutionality of the Rouanet Law in Fiscal Incentives Not Granted to Microcompanies

This article aims to address the partial unconstitutionality of the Rouanet Law from the perspective of the principle of Isonomy, with a view to the non-granting of Rouanet tax incentives for micro-enterprises compared to companies taxed on real profit that have double incentives.This work brings the entire context of the Rouanet Law that was born in 1986 with the Sarney Law and also a brief analysis of article 18 and article 26 of Law 8,313/91 which establishes rules for tax incentives.In the end, it establishes the unconstitutionality of not granting these benefits to companies taxed under the Simples Nacional regime.