A pejotização médica inserida no contexto contemporâneo brasileiro: a limítrofe ente entre elisão e evasão fiscal

Abstract

This research aims to conduct a technical analysis of the "pejotização" (corporatization) of medical services within the national tax context, highlighting its fiscal implications and the fine line between tax avoidance and tax evasion. "Pejotização," a practice where professionals are hired as legal entities (PJs), has spread throughout the medical sector, often as a strategy to optimize tax burdens and reduce labor costs. This study seeks to clarify the distinction between lawful tax planning, aimed at minimizing tax liabilities within the legal framework, and tax evasion, an illegal practice that circumvents tax obligations through fraudulent means. The research undertakes a detailed analysis of relevant tax and labor legislation, examining the consequences of medical corporatization from the perspective of tax planning and tax evasion. The objective is to provide a clear understanding of the criteria that differentiate the legitimate use of medical corporatization as an efficient tax management tool from its abusive adoption, which can lead to legal and fiscal sanctions. Additionally, the article contributes to the legal debate in Brazil, addressing the intersections between tax and labor law in medical corporatization, with a focus on corporate governance and tax compliance.