Simples Nacional como regime tributário mais utilizado no Brasil : uma análise da viabilidade de uso do sistema tributário

Abstract

In the panorama of Brazilian entrepreneurs, the Simples Nacional tax regime stands out due to the large number of companies opting for this modality. However, the real effectiveness and support of the scheme to the various business realities have created doubts. This research aims to analyze the feasibility of using the National Simple, in a short and simplified way. Through bibliographic approach, statistics and analysis of legislation, we explore the characteristics, types of eligible companies, criteria of qualification and framework, in addition to the main advantages and restrictions of the National Simple.The objective study provides a foundation for a conscious and caused choice by companies. With the research, it is possible to clarify whether the popularity of the National Simple reflects its real advantages, considering its tax simplification. We analyze the relationship between regime choice and tax planning, highlighting the importance of tax decisions. The financial health of companies is also addressed, emphasizing the impact of the tax regime on the corporate guarantee. This study contributes to the understanding of Simple National instructions, allowing leaders to make more defined choices with their needs and objectives. The recommendations and results of this research aim to assist in effective and well-founded tax decisions by companies.