TAXATION OF SIMPLES NACIONAL AND THE IMPACT OF TAX REFORM

Abstract

This article analyzes Constitutional Amendment No. 132/2023 and its implications for the National Tax Code, focusing on the practical impacts of tax reform. The proposed reform replaces multiple taxes with the Dual VAT, composed of the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS), aiming to simplify the tax system. However, this change presents challenges for companies under the Simples Nacional regime, as they must choose between calculating these taxes within the regime or separately, which affects tax credit transfers and may influence the overall tax burden. The research adopts a theoretical approach, employing the deductive and monographic method, with bibliographic and documentary analysis from secondary sources. This study aims to demonstrate that granting benefits to the Simples Nacional regime can foster a more balanced competitive environment compared to other tax regimes, contributing to economic development. Additionally, it examines the potential effects of tax reform on both the Simples Nacional system and the broader economy.