O SIMPLES NACIONAL NA JURISPRUDÊNCIA DO SUPREMO TRIBUNAL FEDERAL: Uma análise da interpretação dos princípios constitucionais tributários

Abstract

In the state of Maranhão, 87% of active companies chose Simples Nacional as their taxation regime. This research sought to analyze to what extent the interpretation of constitutional tax principles, made by the Federal Supreme Court, contributes to the strengthening and expansion of this regime. Considering that the principles function as pillars of support for the legal system, which imposes a broad ideal of achievement to protect certain legal assets and interests. However, this breadth can lead to different interpretations capable of restricting or implementing fundamental rights. Therefore, based on the Theory of Rights and Fundamentals and the Theory of Legal Argumentation, both by Robert Alexy and instrumentalized through the adoption of the inductive approach method, combined with bibliographic, jurisprudential and documentary research techniques. Results emerged that point to a judicial interpretation that seeks to: guarantee fair competition in accordance with the federative pact to protect local commerce and industries; remove the relativization of the regime by authorizing the use of benefits not provided for in a specific legal instrument; and prevent unreasonable interpretations that exclude the possibility of enjoying immunities and benefits that are independent of the tax regime chosen by companies, thus defining the contours of the favored treatment applicable to Micro and Small Businesses.