A importância do planejamento tributário para micro e pequenas empresas

Abstract

Currently in Brazil small and micro enterprises are becoming increasingly important for the Brazilian economy, because according to research conducted by SEBRAE, 50% of the companies formed during the year are small and medium-sized. Since 1997, the Simple Law has entered into force, becoming the Single Tax for Micro and Small Companies, which aimed to simplify its tax obligations. The objective of this work was to show the importance of tax planning in small companies and provide solutions to problems related to the best taxation framework. For that, the methodology used was bibliographical and documentary. The results pointed out that after the emergence of Simples Nacional, and despite its advantages and disadvantages of the new tax system, entrepreneurs at the time that owned medium and small companies were excited to know that there could be reductions in taxes to be paid . With the new method of taxation adopted in Brazil, it made the informality in the market decrease more and more in our country, so that the informal entrepreneur can open his own company is necessary that he seek a professional in accounting to carry out a tax planning for it indicates to you the best form of taxation of your company, that in the majority of the times the lack of orientation causes the entrepreneur to have a very high tax burden and is even disproportionate to the size of his company and can cause future losses in his organizations. Another method adopted to formalize the small entrepreneurs of our country, was created in 2008 the Complementary Law nº 128, of December 19, 2008 that creates the MEI - Individual Microentrepreneur that gives the opportunity the people who works for their own and still remains in the informality can become legalized as a small business owner, one of the advantages acquired by the MEI is to have the Legal Entity Register (CNPJ), so the small business owner will have the opportunity and facility to open a bank account and also obtain bank loans for the application of investments, and the authorization to issue invoices.