TAX REFORM: POSSIBLE IMPACTS FOR MICRO AND SMALL ENTERPRISES UNDER THE SIMPLES NACIONAL SCHEDULE

Abstract

Recognizing the importance of the Simples Nacional tax regime for micro and small companies, the main objective of this work is to analyze the main impacts of the tax reform on Simples Nacional companies, especially in the commerce sector. Bearing in mind that one of the pillars defended by the reform is the neutrality of the tax burden, through the application of the non-cumulative technique, this resulted in the constitutionalization of the recovery of tax credits for Simples companies, if they collect IBS and CBS “outside”, thus creating a hybrid system, and the present work is responsible for verifying whether or not the tax burden has increased. The methodology of this study combined quantitative and qualitative approaches using, primarily, information and data in annexes taken from the study of Constitutional Amendment nº 132/2023 and Complementary Law Project n. 68/2024, which were organized into spreadsheets, to calculate both the credit to be recovered as well as the amount to be paid in taxes, in order to descriptively analyze the implications of the tax reform on simple companies. Thus, through this study, it also observes whether such changes are consistent with the economic principles enshrined in the Constitution, especially the favored and simplified treatment for small companies and free competition.