Os reflexos das alterações da legislação do Simples Nacional nas empresas optantes

Abstract

This research aims to identify the changes of Simples Nacional regime and its impacts on opting companies. It is classified as a descriptive research with qualitative and quantitative approaches and it’s defined as a case study. To compilate the research data, Simples Nacional regime's calculation and payrolls from 2017 and 2018 were collected. Bringing out the efective calculation, including collected duties, and comparing it with the news rules of 2018's Simples Nacional regime and 2017's Lucro Presumido regime, it was observed that opting for unified regime on 2017 was assertive for the company. Comparing 2018's calculation with the Presumed Profit regime, it was observed that in this case the permanence in the Simples Nacional in 2018 brings significant duties reductions, precisely because the payroll is of lower value. Demonstrating that a deep analysis of the company can improve the result raised in the period.