Banca de DEFESA: Fabiano Ferreira Lopes

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Fabiano Ferreira Lopes
DATE: 19/05/2025
TIME: 09:30
LOCAL: meet.google.com/koi-pevw-bvb
TITLE:

The Effectiveness of the Principle of Tax Capacity under the Simples Nacional Regime: An Analysis from the Perspective of Law and Economics and Fundamental Rights.

KEY WORDS:

Simples Nacional; Fundamental rights; Law and Economics; Ability to pay; Transaction costs.

PAGES: 142
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

Taxation is fundamental to the functioning of the State and must observe constitutional principles, especially the ability-to-pay principle. This thesis analyzes the effectiveness of that principle within the Simples Nacional regime, drawing on Law and Economics and fundamental rights, and highlighting the tension between fiscal simplification and tax justice for micro and small businesses. The study adopts an interdisciplinary approach, combining bibliographic research, document analysis, and systematic interpretation of legislation, case law, and empirical data, including SEBRAE surveys indicating that 82% of entrepreneurs are dissatisfied with the tax burden’s impact as companies grow, underscoring the need to improve the regime. It concludes that, although Simples Nacional represents progress in unifying tax payments, taxation on unreceived revenues, the complexity of its operation, and X 2 insufficient progressivity can disproportionately burden taxpayers, particularly during periods of low liquidity. Moreover, the regime does not fully respect the essential minimum and may produce confiscatory effects, revealing a misalignment between taxpayers’ financial capacity and the applied rates. The research proposes an institutional redesign, giving priority to the cash-accounting method for tax liability, introducing gradual transition mechanisms, and conducting Tax Impact Analysis (TIA) before implementing new regulations, thus aligning Simples Nacional with the constitutional foundations of tax justice, free enterprise, and the promotion of micro and small businesses.

COMMITTEE MEMBERS:
Presidente - 1347019 - AMANDA FLAVIO DE OLIVEIRA
Interno - 154321 - ANTONIO DE MOURA BORGES
Externo à Instituição - ALONSO REIS SIQUEIRA FREIRE - IDP
Externo à Instituição - CESAR COSTA ALVES DE MATTOS - CD
Externo à Instituição - LEONARDO ALBUQUERQUE MARQUES - UNICEUMA