Benefícios tributários na legislação brasileira: reflexos patrimoniais das alterações ocorridas no sistema Simples Nacional

Abstract

Among the aspects that are discussed and eventually studied in relation to micro and small enterprises is the tax burden, and it is usually accepted that such organizations should not be taxed in the same way as large companies. As a means of establishing an appropriate taxation criterion for micro and small enterprises, the National Simple Taxation system was created, which has not remained unchanged over time, that is, it has undergone modifications. This work had as main objective to identify the reflexes produced in the organizations due to the changes that the National Simples suffered over time. This purpose was motivated by the relevance of micro and small companies in the country’s economic scenario, considering that these organizations are the main users of Simples Nacional. Regarding the methodological procedures, a comparative criterion was chosen for the accomplishment of which three organizations were chosen, with distinct economic activities, and from the invoicing of them the various taxation criteria imposed by the National Simples were applied of its validity, clarifying the reflexes of the changes in that legislation on the patrimony of the organizations. As a main finding, it was verified that the reflexes of the changes of the National Simples, in the patrimony of the organizations, were beneficial, that is to say, reduction of the tax burden, for companies that work in the commerce and services segments, a result that did not occur in the case of companies which operate in the industrial segment, which had the tax burden increased.