Abstract: In a view of the society we live, in which the production and consumption in mass are a reality of the market, are proliferating more innovative companies offering new merchandises and services. Due to the small the and medium companies, as well as the independent professionals, as alternative to its maintenance in the market, the use of the benefits offered for the companies of factoring. In this context, will be analyzed in the present article the operations of factoring and the tax incidence on them.

Keywords: Factoring, tax incidence, juridical aspects.