A sociedade limitada unipessoal como um instrumento de enfrentamento da crise socioeconômica no contexto pandêmico da COVID-19

Abstract

The present study aimed to analyze the adoption of the sole proprietorship after the enactment of Law No. 13,874 / 19, in 2020, in a context of socioeconomic crisis generated by the pandemic of COVID-19, which due to the policies adopted for the decrease in the spread of the virus, caused, among other economic consequences, the end of business activities, the increase in unemployment, the international trade crisis. In view of the need to adopt measures for the resumption and restructuring of the Brazilian economy, the sole proprietorship was approached as an instrument for formalizing the entrepreneurial activity necessary to face the socioeconomic crisis in the pandemic context. Finally, a survey of the economic impacts caused by the pandemic of COVID-19 was carried out in the first year of the law that created the Unipersonal Limited Society and its contribution to the resumption of economic growth. The method used was the deductive one, which corresponds to the discursive extraction of knowledge from general premises applicable to specific situations. As a technique, bibliographic research, legislation and official government sources were used.