Análise dos impactos orçamentários e jurídicos dos diversos regimes tributários aplicáveis aos médicos

Abstract

This study analyzed the budgetary and legal impacts of the different tax regimes applicable to medical professionals within the context of the pejotization phenomenon in medicine. The objective was to identify the most appropriate tax regime for physicians, considering both financial and legal aspects. The methodology was based on research in legislation, doctrine, and case law, combined with theoretical calculations and comparative simulations among tax regimes. Initially, the study examined the possibilities of practicing medicine as an individual or as a legal entity, highlighting their legal implications. Subsequently, the main taxes applicable to the activity were analyzed, addressing their legal, historical, and accounting aspects. The study then explored the applicable tax regimes, supported by practical simulations that enabled comparison among different scenarios. The results showed that taxation as an individual, although simpler, tends to result in a higher tax burden at higher income levels, while operating as a legal entity may reduce the tax burden depending on factors such as revenue and business structure. It was concluded that the choice of the most appropriate tax regime must be individualized, taking into account the specific characteristics of each professional in order to ensure lower tax burden combined with legal certainty. keywords: tax law; tax regime; medicine; pejotization; tax planning.