Main Problems with the Taxation of Civil Society Organizations in Brazil: Certifications and Impact on Payroll


The objective of this paper is to identify and analyze the main problems in the taxation—

regarding both taxes themselves and compliance costs of taxation—of civil society organizations

in Brazil. This study is qualitative descriptive research. A multiple case study with 26

organizations was performed. The results show that the problems mainly affect organizations

with lower revenue and that do not work in the areas of education, health or social care. The

main problems involve the taxation of the payroll and the difficulties related to obtaining and

maintaining certifications. 

Autores: Leonel Cesarino Pessôa e Valeria Maria Trezza