Simples Nacional como regime de tributação: vantagens e desafios

Abstract

This article, developed as a final project for the Business Administration course, aims to specifically analyze the advantages and challenges inherent in the tax regime known as Simples Nacional, whose central purpose is to simplify, unify, and reduce bureaucracy in the process of collecting taxes levied on micro-enterprises (ME) and small businesses (EPP) at the federal, state, and municipal levels. Furthermore, the research presents the legislation that regulates this tax regime, examining its main characteristics, as well as the benefits, limitations, and implications for the companies that fall under it.