Regime de tributação do Simples Nacional e o efeito limitador no crescimento das empresas

Resumo

This research aims to analyze the outcome of the simplified Brazilian fiscal regime on the growth of companies in Sergipe. Basing itself on data from the Simples Nacional and from Microempreendedor Individual of Sergipe`s State Financial Department, from 2012 through 2021, this study evaluated the first two bands of the Simples Nacional, as well as the income limit of the Microempreendor Individual (MEI). Our initial hypothesis was that there was a tendency for the simplified Brazilian fiscal regime taxpayers to keep on the same tax band and to concentrate on the legal limit that enables them to benefit from the program. In other words, the companies respond to the potential increase in the fiscal cost on each Receita Bruta band. Thus, utilizing the Bunching methodology, dozens of simulations with the Bunching package were made for R. The results indicate that on the R$ 180 mil and R$ 360 mil bands, there are not agglomerations close to the legal income limit, which was observed for MEI (R$ 60 mil), with results that are compatible with those in specialized literature. We also observed that the latter does not fit in with hypothesis according to which they keep close to the threshold for the maintenance of the fiscal benefit, given that 69.04% of the companies which were active from 2012 through 2017 on the RB R$ 55 mil–R$ 65 mil band are no longer operational in June/22. We have also checked that only 0,95% of the MEI taxpayers migrated to Simples Nacional. For this reason, the initial hypothesis that companies benefitting from fiscal simplification programs tend to concentrate close to the income limits in order to keep being contemplated by them is not valid; to the contrary, the majority of the companies stop operating in 10 years the most.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/32711

Temas

EconomiaFinanças Públicas

Palavras-chave

Simples NacionalMicroempreendedor individualFiscal benefit and bunchingSimplesImpostosMPECrescimentoEconomiaSimples (Imposto)Pequenas e médias empresas - Impostos - BrasilEmpresas - Crescimento