Tributação sobre "venda direta" pela previdência social
Taxation on "direct sales" activities by Social Security is an issue that has provoked debate among legal experts and policy makers. Given this, this master's thesis is the result of research focused on the environment of direct sales or mail order. More specifically on the way of fun...
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| Tipo de documento: | dissertação |
| Estado: | Versão publicada |
| Data de publicação: | 2015 |
| País: | Brasil |
| Recursos: | Universidade Presbiteriana Mackenzie (MACKENZIE) |
| Repositório: | Repositório Digital do Mackenzie |
| Idioma: | português |
| OAI Identifier: | oai:dspace.mackenzie.br:10899/23871 |
| Acesso em linha: | http://dspace.mackenzie.br/handle/10899/23871 |
| Access Level: | Acceso aberto |
| Palavra-chave: | venda direta venda porta-a-porta venda por catálogo previdência social vínculo empregatício revendedor porta-a-porta direct sales sale door-to-door mail order social security employment relationship representative door-to-door CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
| Resumo: | Taxation on "direct sales" activities by Social Security is an issue that has provoked debate among legal experts and policy makers. Given this, this master's thesis is the result of research focused on the environment of direct sales or mail order. More specifically on the way of functional relationship between sales representatives and companies from the perspective of the Brazilian System of Social Security. Based on the absence of employment contract, the legal relation between direct sales companies and representatives defines its conditions as independent vendors. This was the starting point of the problematic, since these individual vendors are not included in the constitutional social protection of Social Security. |
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