TRIBUTARY REFLEXES IN THE CREATION OF THE ADVOCACY SOLE PROPRIETORSHIP

• Autor(a) principal: Wartchow, Daniel
• Data de Publicação: 2021
• Outros Autores: Souza, Mirella Souto, Schuh, Clari, Sousa, Marco Aurélio Batista de, Stiebbe Peiter, Vânia Amires
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Estudos do CEPE
• Texto Completo: https://online.unisc.br/seer/index.php/cepe/article/view/15032
• topic: Autônomo. Sociedade Unipessoal da Advocacia. Tributação

Brazil is one of the countries with the highest corporate income tax rate, according to the OECD. Considering that the tax burden has an influence on net tax revenue, the purpose of this study was to assess the tax savings obtained by a professional in the field of law with the adhesion of Sole Proprietorship. To do so, it was used descriptive, quantitative and documentary research, initially seeking to know the professional characteristics and the calculation of the taxation of attorney fees as a self-employed person and as a sole proprietorship of the law firm. The results show that the sole proprietorship of the law brought benefits and provided an opportunity to reduce the tax burden in the amount of R$ 128,336.70 in the analyzed period.