Desafios do imposto simplificado para pequenos contribuintes no alargamento da base tributária: caso do Mercado Waresta (2020 - 2024)

Abstract

This study addresses the challenges of the Simplified Tax for Small Taxpayers in broadening the tax base: the case of the Waresta market (2020 - 2024). The objective of this study is to analyze the insertion of the Simplified Tax for Small Taxpayers in the broadening of the tax base. Thus, the following specific objectives were outlined: To describe the Simplified Tax for Small Taxpayers in the broadening of the tax base; To explain the application of the Simplified Tax for Small Taxpayers in the Waresta market; and To identify the taxable persons subject to ISPC taxation in the Waresta market. The following question was posed: Did the insertion of the simplified tax for small taxpayers contribute to the broadening of the tax base? In methodological terms, the research adopted a qualitative and quantitative approach, using a semi- structured interview as a data collection technique, and content analysis as a data analysis technique. It was concluded that the implementation of the Simplified Tax for Small Taxpayers is in a growth phase, as there is still low adherence to the ISPC by economic operators in the Waresta market, due to lack of knowledge of this type of tax, as well as the advantages of being a taxpayer. Furthermore, the ISPC is a way of formalizing the activities of the informal sector, making this sector a contributor to tax revenues. The ISPC contributed to the expansion of the tax base, since it includes economic operators without the need for organized accounting, but there is a great challenge in including all taxable persons to the taxation of the tax, in order to further expand the tax base. Therefore, the following actions are recommended: Intensification of tax education campaigns by the AT; Promotion of ISPC dissemination campaigns through the media; Implementation of collection brigades in the Waresta market to facilitate revenue collection.