Abstract:
The present article seeks to introduce how a new legislative alteration in the advocacy
statute who brings the possibility of the new lawyer organizes your office in tributary
terms through the unipersonal advocacy society, that creates a possibility of the
category to join in the tax regime named “Simples Nacional”, However, even after the
implementation of measures that seek to facilitate the development of professional
activity, there is still a great exodus of professionals who drop out of the law because
they can not establish themselves in the market, thus raising the question about the
difficulties that the lawyer at the beginning of his career to formalize its legal personality
and, what are its benefits in relation to acting as a freelance lawyer? Having this real
problem as a starting point it was possible to understand, through the hypotheticdeductive
methodology, that one of the main reasons for the professional not to use
one of the tools made available to him is the lack of knowledge and interest about it.
The research also sought to expose how the regularization of a legal personality can
become a factor of weight in the success of the professional that works in the law. It
was also opportune in the process of elaborating the research to evaluate how the
professional community sees the innovation proposed by Law 13247/16.
