O impacto na emissão do documento de arrecadação do Simples Nacional nas micros e pequenas empresas

Abstract

This study analyzes the financial and tax impacts caused by errors in the calculation of Simples Nacional tax guides, a simplified tax regime for micro and small enterprises. The research aims to identify the main mistakes made by accounting firms, understanding how these errors affect companie’s financial health, and to propose strategies to minimize operational risks. Questionnaires were applied to accountants and business owners under the Simples Nacional regime. The methodology is exploratory and descriptive, with a quantitative approach. The results show that incorrect tax calculations especially regarding the R-factor and the failure to exclude monophase and substitute taxes can lead to significant financial losses. Furthermore, many business owners demonstrated a lack of knowledge about the composition of the tax guides and expressed distrust in their accountant’s performance. Accountants reported system limitations, communication issues with clients, and moderate financial damage from such errors. It is concluded that, although Simples Nacional was designed to simplify tax compliance, its complexity still poses considerable risks. The study recommends the use of validation tools, better training for accounting professionals, and closer communication between accountants and clients as preventive measures. Limitations include the small sample size and low participation of service-sector companies, suggesting the need for further research.