Impactos do ICMS substituição tributária nas empresas optantes pelo Simples Nacional : um estudo de caso hipotético apresentação em banca

Abstract

In order to facilitate the collection and avoid tax evasion was created the ICMS tax substitution (ICMS ST). In this aspect, the study aimed to analyze how the ICMS ST impacts micro and small companies opting for the Simples Nacional regime. For this, a descriptive research was conducted, with a quantitative approach, based on a hypothetical case study in which several situations were simulated in order to measure the percentage of the tax burden and profit in the regime of Simples Nacional and compare with the regimes of Actual Profit Method and Deemed Taxable Income. According to the results found, it was concluded that the tax substitution impacts in a negative way the simples companies, since it removes the differentiated and favored treatment to be given to such entities. Moreover, the study intends to direct the best choice of tax regime, since the appropriate option provides more advantageous collection of taxes.