Impactos das Alterações do Simples Nacional nas Empresas do Setor de Serviços a partir de 2018

Abstract

The general objective of this research was to point out the changes in the taxation regime of Simples Nacional and to investigate if there was an impact on companies opting for the regime, a descriptive, bibliographic and quantitative approach was carried out with a simulation of data from two companies in the service sector that are exclusively framed. in annexes III and V. Initially presenting the tax calculation before and after Complementary Law 155/2016, its variations and considerations. This work contributes to the understanding of the calculation with emphasis on the ‘factor r’, to assist in tax analysis, conference of calculations already carried out and for future research on the topic. It was concluded that company 1 was favored with LC 155/2016 because the tax values of Simples Nacional were reduced, and company 2, although it showed a little greater variation with LC 155/2016, regarding the value of the tax to be paid. pay, it can appropriate the rates in Annex III which are lower than in V, directing part of the resources to salaries and personnel.