FD - Trabalhos de Conclusão de Curso
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Navegando FD - Trabalhos de Conclusão de Curso por Autor "Almeida, Ana Luísa de Melo"
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Item Simples Nacional: mecanismo de solução ou de complicação?(Universidade Federal de Goiás, 2023-02-23) Almeida, Ana Luísa de Melo; Botelho, Glacy Odete Rachid; Botelho, Glacy Odete Rachid; Moi, Fernanda de Paula FerreiraThe small companies play a significant role in the brazilian economy, representing for around 70% of formal jobs in the country, according to data from the Brazilian Micro and Small Business Support Service (SEBRAE in portuguese). Recognizing this importance, the Brazilian Federal Constitution defined, in its articles 147 170, item IX, and 179, the need for different treatment for these companies. As a result of this article, was created the “Simples Nacional”, a specific tax regime for small businesses, with the main objective of simplify the payment of taxes for these companies. With this differentiated regime, it seeks to offer these companies, through a series of benefits, a better condition to compete in the market with large companies. In this way, the present work seeks to analyze the functioning of the Simples Nacional and the advantages and disadvantages of this taxation model compared to the traditional model, in view of the importance it represents in the exercise of the activities of small companies, which are so essential for the development of country's economy.