OS PRINCIPAIS PROBLEMAS NA TRIBUTAÇÃO DAS ORGANIZAÇÕES DA SOCIEDADE CIVIL NO BRASIL

CERTIFICAÇÕES E IMPACTO NA FOLHA DE PAGAMENTOS

Resumen

Abstract

The objective of this paper is to identify and analyze the main problems in the taxation—regarding both taxes themselves and compliance costs of taxation—of civil society organizations in Brazil. This study is qualitative descriptive research. A case study with 26 organizations was performed. The results show that the problems mainly affect organizations with lower revenue and that do not work in the areas of education, health or social care. The main problems involve the taxation of the payroll and the difficulties related to obtaining and maintaining certifications. The study concludes with suggestions for the improvement of the regulatoryframework.