Title: A exclusão da startup com formato societário anônimo do Simples Nacional: uma abordagem da pequena empresa à luz da teoria crítica
Abstract: Without bringing up any explicit exception, the Federal Constitution establishes the favored legal treatment for smaller companies.However, the current differentiated regulation, called Simplified Taxation System (Simples Nacional), contained in the Complementary Law no.123/06 determines that small corporations structured in the form of joint-stock companies cannot benefit from it.Such discrimination by corporate model makes it difficult or even impossible for startups, which need the closed anonymous aspect to access venture capital resources, to survive.From this, the work seeks to verify the coherence of the legislative and doctrinal reasons given to the prohibition of small companies to adopt the beneficial tax regime by virtue of their corporate organization.To accomplish this task, we make a brief historical incursion into the successive Brazilian laws that introduced incentive degrees for smaller organizations, focusing on discriminatory standards by type of company.The examination of the dominant discursive rationality was facilitated by the use of critical theoretical tools, especially the category of the discriminatory legality.In conclusion, we argue that the hidden attempt behind the rule prohibiting small corporations from opting for the Simplified Taxation System (Simples Nacional) was to give a legal appearance to arbitrary actions that intend to make it difficult, if not impossible, for small innovative companies to have access to external sources of financing.