Comparação entre os regimes tributário Simples Nacional ou lucro presumido sob a ótica econômica da elisão fiscal

Abstract

Given the high tax burden faced by companies, this study aims to analyze and identify the form of current taxation by law between presumed profit and national simple is more costly for the companies in the study providing services in Rio Brilhante municipality, so do not make tax evasion. Through Complementary Law No. 147/2014 amending Law No. 123/2006 Complementary including new activities in the National Simple, also allowed the inclusion of new companies that the opportunity was not admitted framing. So was born the need to search through the tax planning which option is most appropriate for companies. It used a survey of descriptive in the form of a case study, obtaining based accounting reports for the years 2012 to 2014 obtained by the companies surveyed. Given the analysis of the collected data, it found that companies were opting for National Simple, express advantages and disadvantages to this sector of activities.