A importância da escolha e enquadramento tributário para futuros empreendedores e os efeitos dos impactos do planejamento tributário em tempos de pandemia
Year: 2022
Type: article
Abstract: Accounting applied to the business has been one of the most used tools for decision making within a company. With the advancement of technology and various means to reduce bureaucracy of services that were previously centralized to accounting professionals and that can now be performed by any layperson. The situation of our current moment (COVID-19 pandemic) was taken into account. The impact of this virus on various professions has contributed significantly negative to various businesses and professions. Thus, the objective of this study is to show that with good tax planning, companies can minimize their losses and emphasize the need to remain active and know how to deal with adversities. This article was built in two stages: the first, it made use of methodology, law and tax accounting books, in addition to the virtual environment for laws, decrees, DOU, books, and Google Scholar for scientific literature review articles. published in the last 12 years, with a search for complete systematic review articles and meta-analysis. in Portuguese, selected from specific journals in administration and accounting. In the second stage, 30 micro-entrepreneurs from a neighborhood in the east of the city of São Paulo were asked through a 9-question questionnaire with simple answers about the specificity of the subject. to meet the criteria of a review survey, on the importance of choice and tax framework for future entrepreneurs and the effects of tax planning impacts in times of pandemic.
Source: E-Acadêmica
Institutions: Faculdade Santa Marcelina, Universidade Brasil
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4281762014