The “Simples Nacional” as a Mandatory Tax Regime

Abstract

The main hypothesis of this work is to analyze the obligation of the tax regime called Simples Nacional, contrary to the effects and conclusions of the jurisprudence of the STF about this regime. For this, in the first topic, some important precedents of the STF were worked on that permeated the discussion of the referred regime and treated it as optional, as well as the ideological position that justifies such conclusions and arguments. Then, with the help of data and research, a counterpoint was made to the view of the STF, which understood the importance of the tax regime for Brazilian companies and healthy for the continuity of certain productive activities. In addition, it also dealt with fiscal regressivity, which is stimulated by this regime in its current form. In the end, a better interpretation of the term “differentiated treatment” was discussed, which is the constitutional foundation on which Simples is based.