Mercado de trabalho do imposto de renda pessoa jurídica no setor do comércio em Santana do Ipanema

Abstract

taxes stands out for its complexity: the Income Tax-person income tax. The union is responsible for collect it and their bases of calculations are presented in the following categories: net revenues for the national simple; presumed profit; and arbitrated profit or adjusted net income for the taxable income. The aim of this study is to identify whether there is the labor market in Santana do Ipanema / AL for a tax accountant calculate the income tax based on taxable income in the commercial sector companies. For this, we used a structured questionnaire and the same was applied to a sample of 25 companies for convenience and opportunity in January 2015. This sample represents approximately 6% of commercial companies in the municipality of Santana do Ipanema / AL. It was found that within these 25 companies, 7 are opting for taxable income and among these 7 only one company has counter located in Santana do Ipanema / AL and the others are situated in the cities of Olho D'água das Flores, Arapiraca and Maceio. Analyzing the data collected, it is concluded that there is little room for a tax accountant work in the calculation of income tax for taxable income but potential. Most companies opting for taxable income has his books in Olho D'água das Flores demonstrating performance space for office opening in that city. Importantly, results from these future accountants seek to further their education and be motivated to change the current scenario of tax accounting in Santana do Ipanema / AL.