TRIBUTARY REFLEXES IN THE CREATION OF THE ADVOCACY SOLE PROPRIETORSHIP

Authors

• Daniel Wartchow Universidade de Santa Cruz do Sul (UNISC) https://orcid.org/0000-0003-1773-8397
• Mirella Souto Souza Universidade de Santa Cruz do Sul (UNISC)
• Clari Schuh Universidade de Santa Cruz do Sul (UNISC) https://orcid.org/0000-0002-0972-0579
• Marco Aurélio Batista de Sousa Universidade Federal de Mato Grosso do Sul, Câmpus de Três Lagoas http://orcid.org/0000-0001-5660-5349
• Vânia Amires Stiebbe Peiter Universidade de Santa Cruz do Sul (UNISC)

Keywords:

Autônomo. Sociedade Unipessoal da Advocacia. Tributação

Abstract

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.