Planejamento tributário: um estudo multicaso nos regimes de tributação do Simples Nacional decorrentes das alterações pela Lei Complementar nº155/2016 e no lucro presumido

Abstract

Microenterprises (SMEs) and Small Enterprises (EPPs) are very representative in Brazil, according to Exame magazine (2011), about 83% of the companies incorporated in Brazil are ME or EPP. Due to the fragility and high tax burden of the country, the Federal Constitution of 1988 through Articles 170 and 179 provides for a differentiated treatment of MEs and EPPs, so that they may be competitive in the market. Simple National was created through Complementary Law 123 of December 14, 2006, with the objective of benefiting the ME and EPP. In 2016, Complementary Law No. 155/2016 was approved, causing profound changes in the National Simples. The objective of this work is to analyze the impacts of Complementary Law 155/2016 of National Simples in the taxation regime for ME and EPP and Presumed Profit. The adopted methodology presents a qualitative approach and the objectives of this study is classified as a descriptive, explanatory and exploratory research. Four companies were used in the case studies: a restaurant, a confectionery industry, a call center service provider and a physiotherapy service provider. The result shows that the Complementary Law 155/2016 reduced the tax burden of some companies of this study in percentage the restaurant presents a reduction in the tax burden of 0.89% and the garment industry presents a reduction of 28.15%, meanwhile for companies providing services there was an increase in the tax burden the call center services company has an increase of 3.66% and the company of physiotherapy services shows an increase of 158.33%. In this context, the importance of an adequate tax planning is shown, where it shows that Presumed Profit is the most advantageous option for companies such as the restaurant, the confectionery industry and the physiotherapy service, while the National Simples is the most advantageous option for the call center company.