브라질 수출가공지역내 중소기업 활성화 방안에 대한 연구 = Plans to Promote SMEs in the EPZ of Brazil

다국어 초록 (Multilingual Abstract)

This study surveys the SME sector in Brazil and investigates the Brazilian government policies to support its SMEs. Brazil’s SME sector may not be regarded as well-developed, which is primarily due to heavy taxation and high interest rates as well as weak basis of the manufacturing industry.
The Brazilian government, however, started to have interest in SMEs from the 1970’s. And since the 1990’s, it has actively attempted the promotion initiatives for SMEs. Now, it may be said to have the quite extensive system in place to enforce various support polices for SMEs. Though high taxes and tight financial conditions are still barriers to unhindered growth of SMEs, Brazil’s rate of business start-ups is one of the highest in the world.
The government must take due care to sustain such start-up fever in the country. It has to keep it in mind that its SMEs are in a relatively disadvantageous position as noted above. Specifically, it has to provide adequate financial support, including tax benefits to the exporting SMEs in EPZ in particular.