Development and Simples Nacional - an analysis of the legal system for taxing Micro and Small Companies in Brazil from a development perspective Caio Leonardo Corralo Tornincasa, Felipe da Silva Corralo Chagas

Abstract

 the purpose of this text is to analyze the normative structure of the SIMPLES Nacional in the light of the idea of development. To this end, the legal framework prior to the current regime was minimally structured, as well as highlighting the main issues related to the differentiated taxation of Micro and Small Companies in Brazil. Finally, it was shown that, despite the evolution in relation to the past, the current legislation needs to be rethou