The National Tax Code

Taxation in Micro and Small Enterprises

Abstract

The incidence of taxes on companies is something recurrent in the Brazilian tax system, including in micro and small companies. This article discusses taxes in small organizations, defines micro and small businesses, and brings to light the concepts of a MP and EPP, addresses the tax regimes in force in the country with the purpose that organizations adopt the best regime for the company and also discusses the importance of tax planning within companies, later on the concepts and types of taxes will be addressed. The work was developed the use of bibliographical research, through theoretical references, norms, and official data, thus, it was possible to demonstrate the taxes in force in small companies.