Lorencini, Bruno Cesar2026-03-132026-03-132026BARBOSA, Ana Cristina Ribeiro. Tratamento diferenciado para micro e pequenas empresas e startups no PL 2.338/2023: uma proposta de vinculação à geração de emprego formal no setor de Inteligência Artificial. Goiânia (GO), 2026. 110 f. Dissertação (Mestrado Profissional em Direito Constitucional Econômico) - Centro Universitário Alves Faria, 2026.http://repositorio.unialfa.com.br/handle/123456789/735This dissertation analyzes the differentiated legal treatment granted to Micro and Small Enterprises (MSEs) and Startups under Bill n.º 2.338/2023, which regulates artificial intelligence in Brazil. Its purpose is to propose, in the context of lege ferenda, a normative reconfiguration of this differentiated treatment based on the general clause set forth in Article 67 of the bill, through the structuring of a normative model of conditional innovation incentives. This model links public support measures to the generation and maintenance of formal employment, professional qualification, and diversity within the artificial intelligence sector. The research seeks to articulate technological development, productive inclusion, and social justice, in line with the constitutional principles governing the economic order, such as free enterprise, the social function of the firm, and the valorization of human labor. To this end, the study examines the theoretical and normative foundations that underpin the legal regime applicable to MSEs and Startups within the Brazilian legal system, as well as their connections to innovation policies and business development incentives, including their implications for economic and competition regulation. It also investigates the impacts of artificial intelligence on the labor market and the strategic role of MSEs and Startups in the national innovation ecosystem, considering the recent normative and legislative framework. The dissertation does not propose the creation of a new autonomous regulatory framework, but rather the internal improvement of a bill currently under legislative consideration that is specifically aimed at regulating artificial intelligence, through the normative densification of differentiated treatment based on verifiable employment-generation targets and accountability mechanisms, in order to reconcile technological growth, economic efficiency, and social justice. The research adopts a qualitative and exploratory approach, centered on constitutional legal dogmatics, and makes use of secondary empirical data for contextual and argumentative purposes, drawing on contributions from Constitutional Law, Economic Law, the economics of innovation, and the sociology of work. It concludes that differentiated treatment for micro and small enterprises and Startups, when conditioned on social counterparts and measurable targets related to formal employment generation and maintenance, professional qualification, and diversity, constitutes a legitimate instrument of economic regulation oriented toward sustainable development and reaffirms the role of the State in promoting technological innovation, free competition, and the valorization of human labor.ptStartupsMicro e Pequenas EmpresasInteligência Artificial