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.
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