Simples nacional: uma visão tributária da mudança de microempreendedor individual para a microempresa. estudo sobre empreendedorismo no setor de jardinagem no município de são paulo

The constant changes in the Brazilian economy have favored several alternatives, including the gardening sector, making it an attractive option for entrepreneurs . This study aims to analyze what the tax impact on the migration framework of MEI - Single Microempreendedor for Microenterprise , in providing gardening services in Sao Paulo. At the end of the study it was found that the migration of the tax framework represented financial impacts to the increase in tax expenses , and also brought significant impacts and costs in accounting management control of companies. Considering the complexity of the issue and the constant changes in the taxes law, this study does not intend not exhaust the subject, but to present an insight into the tax impact depending on the business environment.