Simples Nacional: mecanismo de solução ou de complicação?
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Data
2023-02-23
Autores
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Universidade Federal de Goiás
Resumo
The 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.
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Palavras-chave
Microempresa, Empresa de pequeno porte, Simples Nacional, Regime tributário, Política pública, Microenterprise, Small business, Tax regime, Public policy
Citação
ALMEIDA, Ana Luísa de Melo. Simples Nacional: mecanismo de
solução ou de complicação?. 2023. 28 f. Trabalho de Conclusão de
Curso (Bacharelado em Direito) - Faculdade de Direito, Universidade Federal de
Goiás, Goiânia, 2023.