Revista Eletrônica Científica da UERGS

Business registration plays a pivotal role in economic and social development, serving as a mechanism for enterprises formalization, ensuring, therefore, legal certainty for relationships between consumers and suppliers. The topic also intersects with other knowledge fields such as law, economics, management, accounts controlling, and public policies, offering a fertile ground for interdisciplinary and comparative analysis.

The increasing complexity of economic and institutional relations challenges business registration mechanisms, demanding studies that integrate innovation, governance, and the inclusion of public service users and scholars within this process. Topics such as administrative simplification, digital transformation, regulatory harmonization, interactions between public and private entities, integration among licensing and tax authorities, and the impact of extreme climate events on business formation, modification, and dissolution are of significant academic and practical relevance.

With this special issue, the UERGS Electronic Scientific Journal aims to stimulate scholar debate on the role of business registries and their interfaces with inclusive and sustainable economic development. We invite the submission of original theoretical or empirical contributions that advance understanding in this interdisciplinary subject.

We welcome unpublished theoretical and empirical papers employing diverse methodological approaches from fields such as Accounting, Business Administration, Economics, Law, Public Policy, and Government Management, among others, that critically engage with topics including:

The evolution of business registration and legal certainty in entrepreneurial activities;

Impacts of the draft of the Brazilian Civil Code reform on business registration;

Effects of Brazilian tax reform on enterprises;

The role of business formalization in the Southern Latin America regional and national economic development;

Interrelations between business registration, public policy, and state regulation;

Administrative simplification and digital transformation in registration systems;

Stakeholders and institutions involved in business registry governance;

Institutional challenges and innovations in Commercial Registries to promote productive inclusion and reduce inequalities;

Comparative law perspectives on business registration in relation to Mercosur, the European Union, BRICS, and North America;

The role of Commercial Registries and public policies in the regularization and strengthening of micro and small firms;

Analysis of regulations issued by the Brazilian Department of Business Registration and Integration (DREI) according to practices within Firm Registries;

Although the primary focus is empirical, theoretical and conceptual contributions that may enrich the debate are also highly encouraged