A importância do estudo tributário na abertura de micro e pequenas empresas

Abstract

The present work was formulated with the intention of making a comparison between tax regimes: Simples Nacional and Presumed Profit and their respective investments in opening of micro and small companies through the assistance of Accounting Professional, evidencing the effects that arise from this study. The regimes were selected according to the delimitation of the theme and the size of the companies addressed by it, and encourage the use of the tax study as a fundamental tool in the attempt to reduce the taxes levied on these companies, in order to decrease the percentage of write-offs same. A hypothetical case was also presented in an attempt to prove, from comparative table, the theories presented and thus to base a more viable and suitable for micro and small companies. The results achieved consolidate the research carried out and thus confirm the proposition now presented in this article. Beyond addition, it has been demonstrated that the act of deciding the correct tax framework will entrepreneurs benefit, resulting in competitiveness, guarantee of survival and maintenance in the active market. Emphasis was also given to the importance of increasing visibility for the chosen theme, since the companies studied are influencing directly in the country's Gross Domestic Product, in addition to generating jobs in high demand.