Binding Abridgement

How much to this topic, thus she teaches to the Institute of Financial Educations, in verbis: ' ' The dominant methodology of formation of prices consists of the application of a percentage (markup) on the cost of the product or service. The percentage of ' markup' generally it is applied without a deeper basement. It can be the used percentage for the company leader of the sector or that one chosen by the administrator on the basis of the tradition. This procedure causes a yield more rare accomplishes minor (in case that) or greater of what the believed one, as seguir.&#039 will be shown; ' (Source: ) Said this, it is transferred intended analysis. With the decisions in I comment, referring to the taxable income of the additional one of insalubridade, to the increase of the additional one of overtime and to the reduction of the hours of working, the companies will be obliged to increase the expenses with the employees who work in unhealthy conditions or that they practise overtime. She standes out yourself that, in many cases, to take care of to the demand, the company if sees debtor to produce in schedule that demands the extraordinary work of its employees. Thus, when to deal with employed-cost, that is, those that efficiently work in the production of the good/service, the company will be obliged to increase price of sales of the product/service. We have, therefore, a legitimate case of effect domin, since the increase of the taxable income of the additional one of insalubridade, as well as the increase of the additional one of overtime, beyond the reduction of the hours of working generates cost increase and, consequently, of the price of sales of the product/service, also reducing the power of purchase of the consumer.

With the reduction of the demand, it diminishes the man power production less, needing itself, increasing itself still more the competitiveness in the work market. It is concluded, thus, that the Brazilian legislator needs to pass for a process of referring modernization, mainly, to the relative substances to the Right of the Work, a time that the world after-globalization is much more dependent of an active Economy of what already it are in other times. It is in this direction that the Government comes, observing global the economic crisis, working with tax incentives, as the reduction of the aliquot one of the IPI in determined products, as cars, household-electric, etc., for movement of the economy. However, while the Government of the one step to the front with measures as the one that we finish to relate, is, literally, giving two steps stops backwards with regard to the pertinent decisions to the taxable income of the additional one of insalubridade, the increase of additional of overtime and the reduction of the hours of working. It remains us, therefore, to wait for the decision of the Senate how much to the overtime and the decision of the Supreme Federal Court how much to the judgment of unconstitutionality of Binding Abridgement N. 04 of the STF.