Marco legal das startups e o desenvolvimento do empreendedorismo inovador no Brasil

Abstract

We live in a digital era, where creativity, innovation, and agility have become pillars within this new reality, resulting in major social and economic transformations on a global scale. In face of this dynamism, one of the sectors most impacted was the business sector, where the competition is no longer limited only to large companies in the market, but to young people full of new ideas, working in the garage of their homes, delivering products and services in an innovative way. It is in this scenario where startups fit, characterized by being young companies, with a scalable and repeatable business model, low operating costs, and operating under conditions of extreme uncertainty, since not every innovative idea is a guarantee of success. However, Brazil has never been a reference country regarding its business environment, characterized by excessive bureaucracy, high tax burdens, lack of credit stimulus, among several other barriers that inhibit the development of innovative entrepreneurship. Thus, this article aims to explore Complementary Law No. 182 of June 1, 2021, establishing the "Legal Framework for Startups and Innovative Entrepreneurship", which emerged with the main purpose of properly regulating the performance of startups in Brazil, as well as the adoption of public policies that boost their development and correct existing distortions.