Análise do impacto da mudança na legislação do Simples Nacional para as microempresas e empresas de pequeno porte

• Autor(a) principal: Mello, Nathalia Mens de
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/27927
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA; Microempresa; Empresa de Pequeno Porte; Simples Nacional; Micro company; Small company; Simples Nacional

This work was carried out with the objective of identifying the impacts of the change of the Simples Nacional legislation in micro and small companies opting for this tax regime, studying the legislation that was in force until 2017 and the one in force from January 2018 And an exploratory research in an accounting office located in the city of São Paulo, where six companies were selected, one in the commerce sector, one industry and four in the service sector, all of which were chosen by Simples Nacional and with different bands of billing so that a demonstration with real data of the application of the norm could be possible. In addition, a comparison was made between the results obtained in 2017 and 2018 for each company, as well as a general comparison of which sectors were more or less impacted by the changes introduced by the new legislation