Abstract:
Simples Nacional is a tax regime that is usually chosen by Microenterprises as a form
of tax savings, and, since Complementary Law 155/2016, with the creation of the r
factor, Simples Nacional can also be a tool to encourage the employability, mainly
considering that the unemployment indicator is high after the COVID-19 pandemic.
Thus, the aim of this research is to analyze the R Factor in Simples Nacional as an
instrument of tax savings and incentive to employment. It aims to answer the
following problem question: What is the influence of Factor R in reducing the tax
burden and encouraging employability? For this purpose, the applied methodology is
bibliographical research, based on publications in the field of tax planning and
business accounting. The main theoretical references used were: CREPALDI, LEITE;
NETO, SILVA; FARIA and also several other authors who contributed to the
execution of this article. In view of the above, it is valid to state that, when there is
efficient tax planning, the exploitation of Factor r in Simples Nacional can contribute
to tax avoidance, being taxed by a less onerous annex and also being an element of
incentive to job creation , since the indicator is directly related to the organization's
payroll.
