Análise da contribuição do imposto simplificado para pequenos contribuintes no processo do alargamento da base tributaria: uma reflexão a partir do comércio informal no Mercado Grossista do Zimpeto 2016-2021

Abstract

This Monograph work under the theme “Analysis of the Contribution of the Simplified Tax for Small Taxpayers in the Process of Broadening the Tax Base: A reflection from Informal Trade in the Zimpeto Wholesale Market (2016-2021)”. Regarding its nature, it is a basic, descriptive and explanatory research, a case study and qualitative. To achieve the objectives proposed in this study, the hypothetical-deductive method was used as an approach, and regarding the technical procedures, bibliographic and documentary research was used, and finally, the case study. In relation to the theoretical framework, assistance from systems theory was sought. Based on the analysis carried out, it was concluded: regarding the evolution of ISPC revenue collection, the research showed that, despite registering a slight evolution in relation to previous years, this evolution does not actually reflect the real number of potential taxpayers. Therefore, most opt ​​for tax evasion; Regarding adherence to the ISPC, the Tax Authority is drawing up dissemination plans in order to expand its tax base, however, it was concluded that there is still much to be done, despite managing to register more than 50% of the objectives, even so, most are still not registered in the ISPC and finally, with regard to the benefits of the ISPC in the Zimpeto Wholesale Market, it was concluded that most merchants are unaware of the benefits. (TRADUÇÃO NOSSA)