{"id":"https://openalex.org/W4281762014","doi":"https://doi.org/10.52076/eacad-v3i2.142","title":"A import\u00e2ncia da escolha e enquadramento tribut\u00e1rio para futuros empreendedores e os efeitos dos impactos do planejamento tribut\u00e1rio em tempos de pandemia","display_name":"A import\u00e2ncia da escolha e enquadramento tribut\u00e1rio para futuros empreendedores e os efeitos dos impactos do planejamento tribut\u00e1rio em tempos de pandemia","publication_year":2022,"publication_date":"2022-06-02","ids":{"openalex":"https://openalex.org/W4281762014","doi":"https://doi.org/10.52076/eacad-v3i2.142"},"language":"pt","primary_location":{"id":"doi:10.52076/eacad-v3i2.142","doi":"https://doi.org/10.52076/eacad-v3i2.142","is_oa":true,"landing_page_url":"https://doi.org/10.52076/eacad-v3i2.142","pdf_url":"https://eacademica.org/eacademica/article/download/142/134","source":{"id":"https://openalex.org/S4210235138","display_name":"E-Acad\u00eamica","issn_l":"2675-8539","issn":["2675-8539"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Acad\u00eamica","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://eacademica.org/eacademica/article/download/142/134","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017735801","display_name":"Mario Luiz Marcondes Pereira","orcid":"https://orcid.org/0000-0001-9284-6617","observed_orcids":["https://orcid.org/0000-0001-9284-6617"]},"institutions":[{"id":"https://openalex.org/I4403386592","display_name":"Faculdade Santa Marcelina","ror":"https://ror.org/03b1fmh33","country_code":"BR","type":"education","lineage":["https://openalex.org/I4403386592","https://openalex.org/I4403386771"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Mario Luiz Marcondes Pereira","raw_affiliation_strings":["Faculdade Santa Marcelina"],"raw_orcid":"https://orcid.org/0000-0001-9284-6617","affiliations":[{"raw_affiliation_string":"Faculdade Santa Marcelina","institution_ids":["https://openalex.org/I4403386592"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024427371","display_name":"Saulo Figueredo Rocha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4403386592","display_name":"Faculdade Santa Marcelina","ror":"https://ror.org/03b1fmh33","country_code":"BR","type":"education","lineage":["https://openalex.org/I4403386592","https://openalex.org/I4403386771"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Saulo Figueredo Rocha","raw_affiliation_strings":["Faculdade Santa Marcelina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculdade Santa Marcelina","institution_ids":["https://openalex.org/I4403386592"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5120028258","display_name":"Enivalda Alves da Silva Pina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4403386592","display_name":"Faculdade Santa Marcelina","ror":"https://ror.org/03b1fmh33","country_code":"BR","type":"education","lineage":["https://openalex.org/I4403386592","https://openalex.org/I4403386771"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Enivalda Alves da Silva Pina","raw_affiliation_strings":["Faculdade Santa Marcelina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculdade Santa Marcelina","institution_ids":["https://openalex.org/I4403386592"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069548203","display_name":"Denis Honorato Costa","orcid":"https://orcid.org/0000-0001-9365-465X","observed_orcids":["https://orcid.org/0000-0001-9365-465X"]},"institutions":[{"id":"https://openalex.org/I3019322962","display_name":"Universidade Brasil","ror":"https://ror.org/04031z735","country_code":"BR","type":"education","lineage":["https://openalex.org/I3019322962"]},{"id":"https://openalex.org/I4403386592","display_name":"Faculdade Santa Marcelina","ror":"https://ror.org/03b1fmh33","country_code":"BR","type":"education","lineage":["https://openalex.org/I4403386592","https://openalex.org/I4403386771"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Denis Honorato Costa","raw_affiliation_strings":["Universidade Brasil; Faculdade Santa Marcelina","Faculdade Santa Marcelina","Universidade Brasil"],"raw_orcid":"https://orcid.org/0000-0001-9365-465X","affiliations":[{"raw_affiliation_string":"Universidade Brasil; Faculdade Santa Marcelina","institution_ids":["https://openalex.org/I4403386592"]},{"raw_affiliation_string":"Faculdade Santa Marcelina","institution_ids":["https://openalex.org/I4403386592"]},{"raw_affiliation_string":"Universidade Brasil","institution_ids":["https://openalex.org/I3019322962"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3113,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.53951396,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"3","issue":"2","first_page":"e1732142","last_page":"e1732142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.923799991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.923799991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.029999999329447746,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.017799999564886093,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.9750000238418579},{"id":"https://openalex.org/keywords/tax-regime-selection","display_name":"tax regime selection","score":0.6290000081062317},{"id":"https://openalex.org/keywords/microentrepreneurs","display_name":"microentrepreneurs","score":0.8119999766349792},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9020000100135803},{"id":"https://openalex.org/keywords/business-losses","display_name":"business losses","score":0.5289999842643738},{"id":"https://openalex.org/keywords/tax-accounting","display_name":"tax accounting","score":0.6230000257492065},{"id":"https://openalex.org/keywords/entrepreneurship","display_name":"entrepreneurship","score":0.4690000116825104},{"id":"https://openalex.org/keywords/small-business-survival","display_name":"small business survival","score":0.4350000023841858},{"id":"https://openalex.org/keywords/sao-paulo","display_name":"S\u00e3o Paulo","score":0.7490000128746033}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.44162315130233765},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4031860828399658},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.402316689491272},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.26092231273651123}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52076/eacad-v3i2.142","doi":"https://doi.org/10.52076/eacad-v3i2.142","is_oa":true,"landing_page_url":"https://doi.org/10.52076/eacad-v3i2.142","pdf_url":"https://eacademica.org/eacademica/article/download/142/134","source":{"id":"https://openalex.org/S4210235138","display_name":"E-Acad\u00eamica","issn_l":"2675-8539","issn":["2675-8539"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Acad\u00eamica","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52076/eacad-v3i2.142","doi":"https://doi.org/10.52076/eacad-v3i2.142","is_oa":true,"landing_page_url":"https://doi.org/10.52076/eacad-v3i2.142","pdf_url":"https://eacademica.org/eacademica/article/download/142/134","source":{"id":"https://openalex.org/S4210235138","display_name":"E-Acad\u00eamica","issn_l":"2675-8539","issn":["2675-8539"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Acad\u00eamica","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.6452000141143799}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4281762014.pdf","grobid_xml":"https://content.openalex.org/works/W4281762014.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2984220594","https://openalex.org/W4320351616"],"related_works":["https://openalex.org/W7216946222","https://openalex.org/W4400852221","https://openalex.org/W7132895631","https://openalex.org/W3159784948","https://openalex.org/W4384302990","https://openalex.org/W4384447192","https://openalex.org/W4285224590","https://openalex.org/W4389885785","https://openalex.org/W3201969802","https://openalex.org/W4213439552"],"abstract_inverted_index":{"Accounting":[0],"applied":[1],"to":[2,27,36,72,84,100,106,131,207],"the":[3,9,20,78,98,117,132,150,175,184,187,202,205,209,216,227],"business":[4],"has":[5,68],"been":[6],"one":[7],"of":[8,22,30,50,62,80,122,186,189,204,211,218,229,235],"most":[10],"used":[11],"tools":[12],"for":[13,135,143,157,223],"decision":[14],"making":[15],"within":[16],"a":[17,155,181,195,212],"company.":[18],"With":[19],"advancement":[21],"technology":[23],"and":[24,39,75,96,103,125,140,162,172,220,226],"various":[25,66,73],"means":[26],"reduce":[28],"bureaucracy":[29],"services":[31],"that":[32,40,86],"were":[33,192],"previously":[34],"centralized":[35],"accounting":[37,127],"professionals":[38],"can":[41,92],"now":[42],"be":[43],"performed":[44],"by":[45],"any":[46],"layperson.":[47],"The":[48,60],"situation":[49],"our":[51],"current":[52],"moment":[53],"(COVID-19":[54],"pandemic)":[55],"was":[56,112],"taken":[57],"into":[58],"account.":[59],"impact":[61],"this":[63,81],"virus":[64],"on":[65,215],"professions":[67],"contributed":[69],"significantly":[70],"negative":[71],"businesses":[74],"professions.":[76],"Thus,":[77],"objective":[79],"study":[82],"is":[83],"show":[85],"with":[87,108,154,198],"good":[88],"tax":[89,126,221,230],"planning,":[90],"companies":[91],"minimize":[93],"their":[94],"losses":[95],"emphasize":[97],"need":[99],"remain":[101],"active":[102],"know":[104],"how":[105],"deal":[107],"adversities.":[109],"This":[110],"article":[111],"built":[113],"in":[114,129,149,164,170,183,233],"two":[115],"stages:":[116],"first,":[118],"it":[119],"made":[120],"use":[121],"methodology,":[123],"law":[124],"books,":[128,139],"addition":[130],"virtual":[133],"environment":[134],"laws,":[136],"decrees,":[137],"DOU,":[138],"Google":[141],"Scholar":[142],"scientific":[144],"literature":[145],"review":[146,160,213],"articles.":[147],"published":[148],"last":[151],"12":[152],"years,":[153],"search":[156],"complete":[158],"systematic":[159],"articles":[161],"meta-analysis.":[163],"Portuguese,":[165],"selected":[166],"from":[167,180],"specific":[168],"journals":[169],"administration":[171],"accounting.":[173],"In":[174],"second":[176],"stage,":[177],"30":[178],"micro-entrepreneurs":[179],"neighborhood":[182],"east":[185],"city":[188],"S\u00e3o":[190],"Paulo":[191],"asked":[193],"through":[194],"9-question":[196],"questionnaire":[197],"simple":[199],"answers":[200],"about":[201],"specificity":[203],"subject.":[206],"meet":[208],"criteria":[210],"survey,":[214],"importance":[217],"choice":[219],"framework":[222],"future":[224],"entrepreneurs":[225],"effects":[228],"planning":[231],"impacts":[232],"times":[234],"pandemic.":[236]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2022-06-13T00:00:00"}
