Reflexos tributários decorrentes da alteração do Simples Nacional nas empresas do setor de serviços

Abstract

This article aims to analyze the impact of the tax burden for companies in the service sector, after changes in legislation, arising from Complementary Law nº. 155/2016, which amended Simple National. To achieve the objective, a quantitative approach was carried out with a simulation of data, with results presented by twenty-four companies in the service sector, as contained in the three annexes to the standard. Descriptive statistics and average test were performed. The results found demonstrated, according to the results of the Student's t test, the variables were considered to be statically equal. In other words, the averages of payments from Simple National (LC 133) and LC 155 are statistically equal. However, although, statistically, no significant differences were found between the two ways of calculating the tax, it can be said that some companies are paying a higher amount after changing the standard, with the same billing and others are paying less. The results of this study cannot be generalized, despite the fact that the tests were carried out with companies from the three annexes in the service sector, as provided in the methodology. In this way, the work contributes to complement previous research and for future research to be carried out, such as comparing the amounts of taxes to be paid from Presumed Profit and Real Profit, in relation to what was found from Simple a pay. You can also apply the data to companies in other sectors, to see what the reflex was due to the changes.