Aspectos tributários das empresas juniores: um estudo sobre a percepção tributária dos empresários juniores da Paraíba

Abstract

This research has as objective to verify the perception and the tax knowledge of the juniors entrepreneurs from the junior enterprises federated to the Paraibana Federation of Junior Enterprises - PB Junior. Having as hypothese their little knowledge about the required tax, it aims the spread of tax knowledge by an updated and simplified manual, as it is presented in this paper. The work had an explanatory and field research nature, obtaining its data through an online doodle which was distributed to the staff in charge for the tax organization of the junior enterprises of the Paraibana Federation. A widely used social network, by the members of the moviment, served as a tool - having total response of the selected sample. It was noted, during the research, that the sample has a satisfactory notion of the obligations which the enterprises are implied, although with a few doubts and uncertainties. Highlighting, therefore, the value of the presented work to the awareness and safety of the respondents on the exercise of their duty for which they are responsible for.