Construction: an analysis of the framework in the simple national

The present work has as general objective, to present a critical analysis of the tax framework of the Simples Nacional in companies in the Civil Construction sector and to demonstrate the tax burden that the company will be subject to throughout the entire period, accounting period. For this to occur, it is essential to collect data and information from the company that will carry out the tax planning. This information will involve the size of the company, the current tax framework, the company's activity (CNAE). As much information as possible that impacts the company's results should be obtained.