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Type: Artigo de periódico
Title: Perception Of Dental Surgeons On The Ethical And Legal Aspects Of Exercising Their Profession As Personal And Corporate Entities
Author: Pereira M.M.A.F.
da Silva R.F.
Maia L.V.A.
da Silva R.H.A.
Daruge Junior E.
Paranhos L.R.
Abstract: Aim: To evaluate the level of knowledge of dentists of the ethical and legal aspects of exercising their profession as individual and corporate entities; to observe the level of knowledge of professionals on the main taxes inherent to their existence as individual and corporate entities; and to highlight the positive and negative aspects of each entity. Methods: A questionnaire was prepared containing structured and open questions, which was sent to dentists working in the cities of Betim and Contagem (Belo Horizonte metropolitan area) in letters containing self-addressed stamped envelopes for return to the research team. The data were analyzed using descriptive statistics. Results: 77.9% of professionals work as individual entities, 19.7% as individual and corporate entities, and only 2.5% act solely as corporate entities. Of the professionals who work as corporate entities, 88.8% reported that the reason that led them to act as individual and/or corporate entities was a requirement by health plans. With regard to taxes imposed on each type of entity, 67.4% of individual entity professionals declared not knowing the main taxes related to their profession. Conclusions: The level of knowledge of dentists regarding the ethical and legal implications of performing their profession as individual and corporate entities is insufficient; the interviewed professionals are not properly trained on the pertinent ethical and legal aspects of their profession, thus becoming vulnerable to litigation; and these professionals do not have knowledge on the main taxes related to each type of legal entity.
Rights: aberto
Identifier DOI: 
Date Issue: 2011
Appears in Collections:Unicamp - Artigos e Outros Documentos

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