Estudo sobre o simples nacional

Abstract

This article seeks to clarify the emergence and importance of the National Simple for Microenterprise ( ME ) and Small Enterprises ( EPP ) bringing about his advent , changes , modifications , advantages and disadvantages occurred with your appearance . It is also demonstrated , through analysis and evidence , the advantages provided for businesses that adhere to this type of taxation , considering that every entrepreneur can and should analyze and choose the best system for your company mainly targeting two (2 ) factors : the reduction of tax obligations and the progress of the project . To be clear the veracity of the subject , the method used was the analysis of various research sources , with current legislation and the opinion of several authors , as well as accountants, tax lawyers and businessmen . Through a deepening of the peculiarities of the system , this research concluded that the choice of appropriate taxation system depends on several factors that should be carefully analyzed so that you can make the most viable option to the taxpayer and , despite being called Supersimples this system of taxation may lead to many problems for the entrepreneur and accountant who does not analyze it carefully.