Perception of dental surgeons on the ethical and legal aspects of exercising their profession as personal and corporate entities

Authors

  • Mariana Mourão de Azevedo Flores Pereira University of Campinas (UNICAMP)
  • Rhonan Ferreira da Silva
  • Luíza Valéria de Abreu Maia University of Campinas (UNICAMP)
  • Ricardo Henrique Alves da Silva University of São Paulo (FORP/USP)
  • Eduardo Daruge Junior State University of Campinas (UNICAMP)
  • Luiz Renato Paranhos Sacred Heart University (USC)

DOI:

https://doi.org/10.20396/bjos.v10i4.8641606

Keywords:

Insurance, Health, Damage liability, Ethics

Abstract

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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Author Biographies

Mariana Mourão de Azevedo Flores Pereira, University of Campinas (UNICAMP)

DDS, MSc, Department of Community Dentistry, School of Dentistry, University of Campinas (UNICAMP)

Rhonan Ferreira da Silva

DDS, MSc, Department of Community Dentistry, School of Dentistry, University of Campinas (UNICAMP)

Luíza Valéria de Abreu Maia, University of Campinas (UNICAMP)

DDS, Department of Community Dentistry, School of Dentistry, University of Campinas (UNICAMP)

Ricardo Henrique Alves da Silva, University of São Paulo (FORP/USP)

DDS, MSc, PhD, Professor, Forensic Dentistry, School of Dentistry of Ribeirão Preto, University of São Paulo (FORP/USP)

Eduardo Daruge Junior, State University of Campinas (UNICAMP)

DDS, MSc, PhD, Professor, Department of Community Dentistry, School of Dentistry, State University of Campinas (UNICAMP)

Luiz Renato Paranhos, Sacred Heart University (USC)

DDS, MSc, PhD, Professor, Department Oral Biology, School of Dentistry, Sacred Heart University (USC)

Published

2015-11-05

How to Cite

1.
Pereira MM de AF, Silva RF da, Maia LV de A, Silva RHA da, Daruge Junior E, Paranhos LR. Perception of dental surgeons on the ethical and legal aspects of exercising their profession as personal and corporate entities. Braz. J. Oral Sci. [Internet]. 2015 Nov. 5 [cited 2022 Sep. 28];10(4):246-9. Available from: https://periodicos.sbu.unicamp.br/ojs/index.php/bjos/article/view/8641606

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