The impacts of the “Payroll Tax Relief” on an information technology company

Detalhes bibliográficos
Autor(a) principal: Silveira, Taiana Beatriz Junkes da
Data de Publicação: 2017
Outros Autores: Raupp, Fabiano Maury
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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spelling 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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dc.identifier.doi.none.fl_str_mv 10.16930/2237-7662/rccc.v16n48.2291