Perception of dental surgeons on the ethical and legal aspects of exercising their profession as personal and corporate entities
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Data
2011-12
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Aim: To evaluate the level of knowledge of dentists of the ethical and legal aspects of exercising
their profession as individual and corporate entities; to observe the level of knowledge of
professionals on the main taxes inherent to their existence as individual and corporate entities;
and to highlight the positive and negative aspects of each entity. Methods: A questionnaire was
prepared containing structured and open questions, which was sent to dentists working in the
cities of Betim and Contagem (Belo Horizonte metropolitan area) in letters containing self-addressed
stamped envelopes for return to the research team. The data were analyzed using descriptive
statistics. Results: 77.9% of professionals work as individual entities, 19.7% as individual and
corporate entities, and only 2.5% act solely as corporate entities. Of the professionals who work
as corporate entities, 88.8% reported that the reason that led them to act as individual and/or
corporate entities was a requirement by health plans. With regard to taxes imposed on each type
of entity, 67.4% of individual entity professionals declared not knowing the main taxes related to
their profession. Conclusions: The level of knowledge of dentists regarding the ethical and legal
implications of performing their profession as individual and corporate entities is insufficient; the
interviewed professionals are not properly trained on the pertinent ethical and legal aspects of
their profession, thus becoming vulnerable to litigation; and these professionals do not have
knowledge on the main taxes related to each type of legal entity.
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Palavras-chave
Insurance, Damage liability, Health, Ethics
Citação
PEREIRA, Mariana Mourão de Azevedo Flores et al. Perception of dental surgeons on the ethical and legal aspects of exercising their profession as personal and corporate entities. Brazilian Journal of Oral Sciences, Piracicaba, v. 10, n. 4, p. 246-249, Sept. 2011.