Simples nacional: principais desafios encontrados pelas microempresas e empresas de pequeno porte

Abstract

The study highlights that Simples Nacional, created to simplify tax collection and reduce the tax burden, offers significant advantages, but also faces challenges, such as the complexity of the legislation and the impossibility of accumulating or transferring ICMS credits. The work analyzes the main difficulties of the simple Nacional and the impacts caused by it, such as the disadvantage in competitiveness with large companies due to granting ICMS credit at a higher rate than companies opting for the simple one. The research uses a bibliographic and documentary approach, addressing tax legislation. It is concluded that, although Simples Nacional is an advantageous option, its suitability must be constantly reassessed due to constant changes in laws, so that the difficulties encountered do not directly interfere with its longevity.