Startups: possíveis enquadramentos societários

Abstract

This research addresses how startups are formed, what their business model is as a company and what their intentions are, as it aims at a totally innovative concept of business ideology. The study on the startup ecosystem was also deepened, making specifications about what the startup ecosystem would be and who its main participants, bringing the concept of these, which have a fundamental role in the development and growth of this business format, as well as the analysis of the profile of Brazilian startups. Finally, the legal framework applicable to startups was highlighted - the Legal Framework for Startups -, the Law that determines the form of participation of the angel investor, the Normative Instruction regarding the tax return of startups, and also the corporate frameworks that can be applied to startups, that is, the business modalities that are possible to act as a startup. The objective of the research is to analyze and highlight what are the possible corporate frameworks, as well as to identify the most suitable business modules to be a startup. The methodology used was bibliographic and documental research as a research technique, the inductive method as an approach, and the analytical-descriptive method as a procedure. The goal was achieved, being present to the objective and intended explanations, allowing a profitable reading to those who intend to learn about this subject.