The Survival Analysis technique and the Propensity Score Matching made it possible to identify that the establishments opting for Simples Nacional that were created in 2007 had a 30% lower chance of mortality than the companies not opting for it. Based on the RAIS ( Relação Anual de Informações Sociais) microdata comprising the period between 2007–2013, a sample of manufacturing establishments, homogeneous in their economic structure, was selected and divided into two groups - those who opted for the program and those who did not. The article aims to analyze the effects of the Brazilian Simplified Tax Regime ( Simples Nacional) on the longevity of manufacturing microenterprises, contributing to the current debate on the expansion of the program.
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