A comparative study of the simple national tax regime x presumed profit in a cosmetics distributor

The main objective that led to the elaboration of this work is to determine the tax regime that best fits the company, being always supported by the legislation in force. The development of this study was based on bibliographic searches in books, legislation, articles and magazines and a case study was also carried out in a company located in the city of Belo Horizonte. Tax was calculated on Simples Nacional and on Presumed Profit, concluding that Simples Nacional was the tax regime that the company best fit, according to its peculiarities.