REFORMA TRIBUTÁRIA: Seus impactos nas empresas optantes pelo Simples Nacional

Abstract

This article aims to analyze the impacts of the Tax Reform, established by Constitutional Amendment No. 132/2023, on companies opting for Simples Nacional. The aim is to understand how the proposed changes, with emphasis on the implementation of the Value Added Tax (VAT) in its dual version, influence the competitiveness, sustainability and economic performance of micro and small companies in the Brazilian tax scenario. The methodology used is based on bibliographical research of an exploratory and descriptive nature, based on theoretical references that address the topic and discuss the effects of modernizing the taxsystem. It is concluded that the reform maintains the essence of Simples Nacional, but introduces significant advances that expand tax flexibility and opportunities to take advantage of credits. However, the importance of adapting and training companies to fully enjoy the benefits and face the challenges of the new tax model is highlighted.