Os impactos na carga tributária das empresas optantes pelo Simples Nacional com a entrada em vigor da Lei Complementar nº 155/2016

Abstract

The purpose of this study is to identify the impacts caused by the adoption of the new law in the tax burden of companies opting for the National Simples, ascertaining whether the tax payable has become more onerous, thus damaging the constitutional principle of favored and differentiated treatment that should be allocated to small enterprises. The research can be classified as descriptive, qualitative in nature. As for the methods of procedures, it is characterized as bibliographical, documentary and study of multicases. The methodology used is a comparative analysis of the incidence of the tax burden in accordance with the rules set forth in two different regulatory systems, wich are, LC n” 123/2006 and LC n” 155/2016. It was verified that in relation to the amount of taxes payable, the changes can be considered positive, since in the majority of the companies there was a reduction in the amount of taxes to pay per year. However, there was a greater complexity in the way the tax was calculated and the inclusion of numerous additional rules compared to the previous law. This fact demonstrates that the new law may be in conflict with some constitutional principles that guide the Economic and Financial Order and the National Tax System and with the very purpose it foresees.