Planejamento tributário : o Simples Nacional como força propulsora das MEs e EPPs

Abstract

This study aims to explore how the Simples Nacional tax regime benefits micro and small enterprises through its simplified taxation structure. The research emphasizes that process simplification and tax burden reduction are decisive factors for choosing this regime, providing clarity in compliance with accessory obligations. Employing a quantitative method and documentary analysis, including a case study, the work highlights the fiscal economy generated by the Simples Nacional. Results show that the regime significantly contributes to the growth and formalization of companies, encouraging the formalization of informal businesses, reducing administrative and tax costs, and allowing better resource allocation in strategic areas. The study adds to previous research that shows the optimization of tax obligations by the Simples Nacional taxation regime. The comparison format used in the study can be easily adapted for other similar companies interested in a tax analysis. It concludes that Simples Nacional is a beneficial option for companies looking to reduce their tax burden and simplify fiscal obligations, fostering a more favorable business environment for the development of these enterprises.