THE INFLUENCE OF THE SIMPLES NACIONAL TAX REGIME ON THE SUSTAINABILITY AND DEVELOPMENT OF MICRO AND SMALL BUSINESSES

Abstract

Introduction: The Simples Nacional tax regime represents one of the main public policies aimed at micro and small businesses in Brazil. Its implementation aims to simplify tax collection and reduce bureaucracy for small businesses. Objective: To understand, from a legal perspective, the influence of the Simples Nacional tax regime on promoting sustainability and the development of micro and small businesses in Brazil. Methodology: A descriptive literature review with a qualitative approach, encompassing academic literature, legislation, and official documents published between 2020 and 2025. The study sought to identify the main impacts of the Simples Nacional on the financial and administrative management of companies, as well as the limitations faced by entrepreneurs due to regulatory complexity and the still high tax burden in some sectors. Results: Although the regime represents a significant advance in reducing bureaucracy and expanding business formalization, challenges remain regarding the effectiveness of policies to encourage innovation, digitalization, and sustainability. Conclusion: The Simples Nacional (National Simples) plays an essential role in consolidating micro and small businesses as agents of economic and social development, but it requires improvements that integrate taxation, entrepreneurial training, and public policies to strengthen business governance.