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.
