The impacts of the “Payroll Tax Relief” on an information technology company
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
DOI: | 10.16930/2237-7662/rccc.v16n48.2291 |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/2291 |
Resumo: | In order to accelerate the growth of productive investment, the technological effort and the innovation in domestic companies, as well as the increase the competitiveness of national goods and services, the program “Brasil Maior” was established, in 2011. One of the measures imposed by this plan is the replacement, for some sectors of the economy, of Social Security Employer tax (taxes on labor) to Social Security tax on revenue, or “Payroll tax relief”. In this sense, the objective of this paper is to investigate the impact of this substitution on labor charges expenditures incurred by an Information Technology company located in Florianópolis. An exploratory research was carried out through a case study with qualitative and quantitative approaches. The results indicate that after the implementation of the Social Security tax on revenue, the company achieved savings in social security tax expenditures. Finally, it was found that as of the period when the company could opt for the payment of one or another social security contribution, it has been more interesting to opt for the social security contribution on total revenue. |
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Revista Catarinense da Ciência Contábil (Online) |
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The impacts of the “Payroll Tax Relief” on an information technology companyOs impactos da desoneração da folha de pagamentos em uma empresa de tecnologia da informaçãoPayroll tax reliefSocial Security Employer taxSocial Security tax on revenue.Desoneração da folha de pagamentoContribuição Previdenciária PatronalContribuição Previdenciária sobre a Receita Bruta.In order to accelerate the growth of productive investment, the technological effort and the innovation in domestic companies, as well as the increase the competitiveness of national goods and services, the program “Brasil Maior” was established, in 2011. One of the measures imposed by this plan is the replacement, for some sectors of the economy, of Social Security Employer tax (taxes on labor) to Social Security tax on revenue, or “Payroll tax relief”. In this sense, the objective of this paper is to investigate the impact of this substitution on labor charges expenditures incurred by an Information Technology company located in Florianópolis. An exploratory research was carried out through a case study with qualitative and quantitative approaches. The results indicate that after the implementation of the Social Security tax on revenue, the company achieved savings in social security tax expenditures. Finally, it was found that as of the period when the company could opt for the payment of one or another social security contribution, it has been more interesting to opt for the social security contribution on total revenue.Em 2011 foi instituído o Plano Brasil Maior, com o intuitode acelerar o crescimento do investimento produtivo, o esforço tecnológico, a inovação das empresas nacionais e aumentar a competitividade dos bens e serviços nacionais. Dentre as medidas instituídas por este plano está a substituição, para alguns setores da economia, da Contribuição Previdenciária Patronal (CPP) pela Contribuição Previdenciária sobre a Receita Bruta (CPRB), ou "desoneração da folha de pagamentos". Nesse sentido, o objetivo desta pesquisaconsistiu em investigar o impacto da “desoneração da folha de pagamentos” nos gastos com mão de obraincorridos por uma empresa de tecnologia da informação localizada em Florianópolis.Foi realizada uma pesquisa exploratória, por meio de um estudo de caso, com abordagem quali-quantitativa. Os resultados indicam que a partir da implementação da desoneração da folha de pagamentos a empresa obteve uma economia nos gastos com contribuição previdenciária. Além disso, constatou-se que a partir do período em que a empresa poderá optar pelo recolhimento de uma ou outra contribuição previdenciária (CPP ou CPRB) é mais interessante a opção pela Contribuição previdenciária sobre a Receita Bruta.Conselho Regional de Contabilidade de Santa Catarina2017-08-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/229110.16930/2237-7662/rccc.v16n48.2291Revista Catarinense da Ciência Contábil; v. 16 n. 48 (2017): Maio-Agosto2237-76621808-378110.16930/2237-7662/rccc.v16n48reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2291/1938https://revista.crcsc.org.br/index.php/CRCSC/article/view/2291/1939Copyright (c) 2017 REVISTA CATARINENSE DA CIÊNCIA CONTÁBILinfo:eu-repo/semantics/openAccessSilveira, Taiana Beatriz Junkes daRaupp, Fabiano Maury2021-05-23T04:10:09Zoai:ojs.pkp.sfu.ca:article/2291Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2021-05-23T04:10:09Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
The impacts of the “Payroll Tax Relief” on an information technology company Os impactos da desoneração da folha de pagamentos em uma empresa de tecnologia da informação |
title |
The impacts of the “Payroll Tax Relief” on an information technology company |
spellingShingle |
The impacts of the “Payroll Tax Relief” on an information technology company The impacts of the “Payroll Tax Relief” on an information technology company Silveira, Taiana Beatriz Junkes da Payroll tax relief Social Security Employer tax Social Security tax on revenue. Desoneração da folha de pagamento Contribuição Previdenciária Patronal Contribuição Previdenciária sobre a Receita Bruta. Silveira, Taiana Beatriz Junkes da Payroll tax relief Social Security Employer tax Social Security tax on revenue. Desoneração da folha de pagamento Contribuição Previdenciária Patronal Contribuição Previdenciária sobre a Receita Bruta. |
title_short |
The impacts of the “Payroll Tax Relief” on an information technology company |
title_full |
The impacts of the “Payroll Tax Relief” on an information technology company |
title_fullStr |
The impacts of the “Payroll Tax Relief” on an information technology company The impacts of the “Payroll Tax Relief” on an information technology company |
title_full_unstemmed |
The impacts of the “Payroll Tax Relief” on an information technology company The impacts of the “Payroll Tax Relief” on an information technology company |
title_sort |
The impacts of the “Payroll Tax Relief” on an information technology company |
author |
Silveira, Taiana Beatriz Junkes da |
author_facet |
Silveira, Taiana Beatriz Junkes da Silveira, Taiana Beatriz Junkes da Raupp, Fabiano Maury Raupp, Fabiano Maury |
author_role |
author |
author2 |
Raupp, Fabiano Maury |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Silveira, Taiana Beatriz Junkes da Raupp, Fabiano Maury |
dc.subject.por.fl_str_mv |
Payroll tax relief Social Security Employer tax Social Security tax on revenue. Desoneração da folha de pagamento Contribuição Previdenciária Patronal Contribuição Previdenciária sobre a Receita Bruta. |
topic |
Payroll tax relief Social Security Employer tax Social Security tax on revenue. Desoneração da folha de pagamento Contribuição Previdenciária Patronal Contribuição Previdenciária sobre a Receita Bruta. |
description |
In order to accelerate the growth of productive investment, the technological effort and the innovation in domestic companies, as well as the increase the competitiveness of national goods and services, the program “Brasil Maior” was established, in 2011. One of the measures imposed by this plan is the replacement, for some sectors of the economy, of Social Security Employer tax (taxes on labor) to Social Security tax on revenue, or “Payroll tax relief”. In this sense, the objective of this paper is to investigate the impact of this substitution on labor charges expenditures incurred by an Information Technology company located in Florianópolis. An exploratory research was carried out through a case study with qualitative and quantitative approaches. The results indicate that after the implementation of the Social Security tax on revenue, the company achieved savings in social security tax expenditures. Finally, it was found that as of the period when the company could opt for the payment of one or another social security contribution, it has been more interesting to opt for the social security contribution on total revenue. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-08-22 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2291 10.16930/2237-7662/rccc.v16n48.2291 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2291 |
identifier_str_mv |
10.16930/2237-7662/rccc.v16n48.2291 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2291/1938 https://revista.crcsc.org.br/index.php/CRCSC/article/view/2291/1939 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 REVISTA CATARINENSE DA CIÊNCIA CONTÁBIL info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 REVISTA CATARINENSE DA CIÊNCIA CONTÁBIL |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; v. 16 n. 48 (2017): Maio-Agosto 2237-7662 1808-3781 10.16930/2237-7662/rccc.v16n48 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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1822183535092432896 |
dc.identifier.doi.none.fl_str_mv |
10.16930/2237-7662/rccc.v16n48.2291 |