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