In the research field carried through in the city of Caracara, interviewed 70% of are Simple optionees for the National one, however, in accordance with the same research, the interviewed ones when questioned on that it analyzes they they made of a Law 123/2006, about 40% of the interviewed ones had demonstrated a certain dissatisfaction in relation to the Simple regimen of the National one, for they had believed that if they find wronged in what it refers to the appropriation and transference of relative credits the taxes contributions. However the research concluded that the choice for the adequate system of taxation depends on many factors, that must carefully be analyzed, so that it is possible to make the option most viable to contribuinte.REFERENCIA BIBLIOGRAPHICAL Federative Constitution of Brazil, site, 1988 – BRAZIL. Law 9317 of 05 of December of 1996. It makes use on the regimen tributary of the microcompanies and of the small business companies, it institutes the Integrated System of Payment of Taxes and Contributions of the Microcompanies and the Small business companies – SIMPLE and of the other steps. available in: Access in: 02/08/2010- Complementary Law 123/2007, site, 2007 – SPINETTI, Orlando, Simple National the More excellent Aspects, 2007 – BARBOSA, Fabiana Gragnani. Law n 9,317/1996 (SIMPLE) X Complementary Law n 123/2006 (SIMPLE National): comparative picture. Jus Navigandi, Teresina, year 11, N. 1461, 2 jul.
2007. Available in: . Access in: 30 jul. 2010. – BRAZIL. Internal revenue code.
31 ed. So Paulo: Hail, 2002. QUESTIONRIOPerguntas for the entrepreneurs who are optionees or not for the Simple NacionalPesquisador: Keitiane de Arajo CostEntrevistado: Company: 1) As the Company is fit: () ME () EPP () Outras2) Which segment the company works? () commerce () Service () Others the Especificar3) How many employees work in the company? () 1 4 () 4 10 () more than 104) the company is Simple optionee for the National one? () yes () no5) Has how much time to the company is Simple optionee for the National one? () 0 the 1 years () 1 2 years () 2 the 3 anos6) the company opted or migrou automatically for Simple the National one? () it opted () migrou () n.d.a7) You has doubts in relation to the new regimen of taxation, Simple the National one? () yes () no8) Under which system tributary the company was fit before law 123/2006 () Simple Federal () Profit Vain () Real9 Profit) That evaluation you makes of Simple the Federal one? () Bad () To regulate () Good () 10 Excellent) That evaluation you makes of Simple the National one? () Bad () To regulate () () timANEXO III Good – ComparativoO Picture picture to follow was extracted of an article of authorship of Fabiana Barbosa Gragnani and demonstrates in boldface the innovations and alterations that the advent of the Law n 123/2006 brought in relation the previous legislation.