Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
612-822-4611

  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Tax Effects of the University for All Program (PROUNI)

Tax Effects of the University for All Program (PROUNI)

Soares, Marilene Feitosa

Paperback

General Law

ISBN10: 6200755698
ISBN13: 9786200755698
Publisher: Edicoes Nosso Conhecimento
Published: Jul 26 2025
Pages: 96
Weight: 0.31
Height: 0.23 Width: 6.00 Depth: 9.00
Language: English
The complexity of Brazilian tax legislation has increased the need for institutions to organize their businesses with a focus on tax planning. Law No. 11,096, dated January 13, 2005, which established the University for All Program (PROUNI), introduced exemptions from certain federal taxes in exchange for full and partial scholarships granted by higher education institutions to low-income young students. This study aimed to evaluate the observable tax effects on a for-profit private higher education institution located in the municipality of Fortaleza, as a result of its participation in the University for All Program (PROUNI). The methodology was based on bibliographic and documentary research, using the single case study method. The results obtained show that the private higher education institution analyzed recovered all taxes related to the University for All Program, failing to pay to the public coffers the equivalent of 53% of the total taxes owed by it, representing 4% of its revenue. The program significantly increased the number of places in higher education.

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