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Revista Inovação, Projetos e Tecnologias - IPTEC
Article . 2019 . Peer-reviewed
License: CC BY NC SA
Data sources: Crossref
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Mudanças na Legislação Fiscal: O Efeito nos Custos das Empresas de Desenvolvimento de Software

Authors: Marlowa Zachow; Aline Ferrari Dalberto; Maurício Helmann Pedron;

Mudanças na Legislação Fiscal: O Efeito nos Custos das Empresas de Desenvolvimento de Software

Abstract

As mudanças na legislação fiscal brasileira aumentam de maneira significativa os custos de produção das empresas de desenvolvimento de software, sem que haja um valor agregado proporcional ao produto. Este artigo tem como objetivo analisar os efeitos destas mudanças nos custos de uma microempresa de desenvolvimento de software da Região Oeste do Estado do Paraná. Para atingir o objetivo, foram analisadas as planilhas de controle de produção da empresa, do período de julho de 2016 até junho de 2017, nas quais está registrado o tempo gasto para implementação de cada tarefa oriunda do Fisco. O tempo gasto com tais tarefas foi comparado com o tempo gasto com outras tarefas na empresa. Os resultados do estudo demonstraram que aproximadamente um terço do tempo gasto e do custo mensal das tarefas do setor de produção são direcionados exclusivamente às demandas originárias do Fisco.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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