A influência da tributação sobre as receitas das entidades do terceiro setor: um estudo de caso na área da saúde

Abstract

Third-sector entities are organizations without lucrative purposes which are spread all around the world, booming in Brazil with great national representativeness. Those entities have initiative, creativity and diversity as work propeller springs, allowing them to work as truly citizenship schools searching information and providing social services which the society really needs. Theirs dynamic is complementary to the Estate and market activities, without lucrative purposes. For that, they face challenges, in e.g. , the sustainability, the lack of resources and complex taxes legislation, among others. Some depends exclusively on the Estate, some don t; they generate their own resources as strategy to complement what have been redirected, but some are taxed. The plots withheld by tax authorities, may or not, influence its management. This study tries to answer this question. It s about a Health Institute case study, in Irmandade da Santa Casa de Misericórdia de São Paulo, between 2008 and 2009. The research justifies itself by the lack of information, interpretations and publications available in Brazil, about this organization tax matter, specifically, related to the tax payments from their own revenues generated by the institution and by the third-sector importance, as Estate provided services complementary role. The research methodology has exploratory characteristic. The method used is the bibliographic and documental, and the technique, descriptive and qualitative, throughout extensive interviews observation, so as reports and also documents given by the Institution analysis. The research has as purpose the development of the study theoretical bases, involving themes such as: sustainability, resources capitation, recipes tax payments and tax benefits. Assuming in an initial scenario that most of these entities face lack of resources problems, theirs management could have good efficiency levels. Therefore, about the sustainability, the research also concerned about measuring the entity object of study performance. The methodology used was developed by the American foundation The Roberts Enterprise Development Fund REDF, called the Social Return on Investment (SROI), with the objective of quantifying the economical and social value created with the investments of third sector entities. The research showed that the Irmandade da Santa Casa de Misericórdia de São Paulo is not influenced by its recipes tax payments, whereas the revenue doesn t apply on it the tax payments as it does in other entities. It understands that the entity revenues doesn t have economical nature and relates to the final activity. But, the entity questions judicially the incidence of PIS/PASEP about the monthly payment sheet. The evaluation thru the SROI showed that the entity depends on the social revenues to complement its economical activity. The main research contribution was to foment the concept discussion if the third-sector entity revenues should or not be taxed. The obtained results in terms of methodology value may not be generalized comparing to other third-sector entities. Therefore, it is recommendable to maintain the discussion about the topic.