O PROCESSO DE ESCOLHA PELO REGIME TRIBUTÁRIO DO SIMPLES NACIONAL NAS MICROEMPRESAS E EMPRESAS DE PEQUENO PORTE DO MUNICÍPIO DE BOM JESUS DA LAPA - BA

Abstract

This study has as a research problem the process of choosing the Simples Nacional tax regime in micro and small businesses in the municipality of Bom Jesus da Lapa-BA. The general objective is to know the reasons and criteria that lead to the option for the Simples Nacional tax regime in micro and small businesses in the municipality of Bom Jesus da Lapa-BA. It is also expected that the results will make it possible to know and analyze tax management in the organizations interviewed. A qualitative and quantitative methodology was adopted, using a digital questionnaire answered by owners or those responsible for the companies for data collection. Data analysis was performed by triangulation, to analyze the information collected from different perspectives, in order that the data explain clearly and in depth the investigated questions, as well as provide important and varied discoveries and reflections on the research object and aspects to it. related. It is believed that the results made it possible to verify how the informants deal with the choice of the tax regime, their level of understanding about the subject and the importance involved, and it is also possible to identify necessary adjustments in the decision-making processes for defining the tax framework in micro and small companies. companies studied.

Keywords: Tax Planning; Tax Regimes; Simple national.