A TRANSICÃO TRIBUTÁRIA DE MICROEMPREENDEDOR INDIVIDUAL PARA MICROEMPRESA

Abstract

The article presents a case study in a footwear manufacturing and trading company, with a descriptive character, using a qualitative approach, we sought to identify the tax impacts on the transition from a company included in the Simples Nacional Individual Microentrepreneur (MEI) to a Microenterprise. (ME) and importance of Company Types, Tax Planning and Brazilian Tax Regimes. To carry out this study, data was collected from the company. At the end of the study, it was found that the migration of the tax framework represented financial impacts with the increase in tax expenses, in addition to significant costs in the management of companies' accounting control, for the projected regime (ME) the company projects that it will have a total of expenses of 91.30% with expenses, presenting a positive result of 8.70% profit. Considering the complexity of the topic, in which 99% of companies in Brazil are Micro and Small Companies, as well as the constant changes in legislation regarding taxes, this study suggests monthly monitoring of companies under this regime over a given period, where faithfully it will be demonstrated all aspects of business control, contributing to results in different areas of activity included in both the MEI and ME modality. Keywords: Tax Planning; Tax regime; Types of Companies.