A POSSIBILIDADE DE SE CONSTITUIR UMA EMPRESA DE “SERVIÇOS SEXUAIS” NO BRASIL E A RELEVÂNCIA DO PROFISSIONAL CONTÁBIL NO PROCESSO ASSESSÓRIO

Abstract

Although considered one of the oldest professions of humanity, prostitution, as well as its regulation as a professional activity, is currently a controversial and polemic theme. In this context, this article aims to break the existing paradigms, bringing up such theme and demonstrating the possibility of establishing a company in Brazil in this segment. The investment in information technologies has been making it possible to accelerate the process of opening companies in Brazil. However, how do you know which companies can be legally open, and if there is a CNAE for such a segment? In thisscenario the problem arises: Is it possible to establish a company of "sexual services" in Brazil, and establish employment relationship with sex workers, since the Brazilian penal code in its article 229, establishes that it is a sexual exploitation crime detainable from 1 to 4 years? In the meantime, comes the figure of the accounting professional and his relevance, in order to advise the entrepreneur in the best possible way. To elucidate the theme an exploratory research was carried out, which serves to bring the scientific community closer to something (theme, phenomenon, object) little explored. The qualitative methodology was adopted, performing the bibliographic research and interviews with professionals directly or indirectly involved with the theme, using authors such as: Marieke van Doorninck (2011), Fedatto (2013), Leite (2009) and Rago (1999). At the end of the article it is concluded that it is not possible to set up this type of company given the new wording of the Receita Federal about this subject.