Reforma tributária: o impacto para o setor de serviços das pequenas e médias empresas

Abstract

The tax reform's main objective is to simplify and rationalize taxation on the production and sale of goods and the provision of services, a tax base currently shared by the Union, States, Federal District and Municipalities. The objective of this research is to present the impact that the tax reform will have on small and medium-sized companies. One methodology used was a case study based on exploratory and descriptive research, with quantitative data analysis. After analyzing the results, it was possible to conclude that a reform could have a great impact, as the tax burden would increase significantly.