Uma análise dos desafios do Simples Nacional no desenvolvimento financeiro de pequenas empresas: um estudo em uma empresa de pequeno porte em São Vicente Férrer/PE

Abstract

Micro and small businesses play a fundamental role in the Brazilian economy, being responsible for a large part of the job creation and economic movement. However, these businesses face significant challenges regarding the Simples Nacional tax regime. Therefore, this paper aims to analyze the challenges that small businesses face in financial development under the Simples Nacional regime, with a case study applied to a company located in São Vicente Férrer/PE. The research adopts a qualitative and exploratory approach, using interviews and document analysis to understand the impacts of this tax regime on corporate financial management. The results showed that, despite the simplification proposed by Simples Nacional, the company faces difficulties related to the high tax burden, complexity in fulfilling accessory obligations and limited growth due to revenue brackets. In addition, it was observed that the lack of incentives, lack of clarity in information, excessive bureaucracy, constantly changing law, among other factors, compromised the financial stability of the business. It is concluded that, although Simples Nacional brings benefits in terms of formalization and unification of taxes, its structure still presents challenges that can impact the sustainability and growth of small businesses. Therefore, structural solutions that make the regime more appropriate to the reality of these businesses become essential.