Microempreendedor individual: estudo a respeito das características positivas e negativas na formalização de um negócio

Abstract

Nowadays, in this competitive world it is imperative that companies have a tax planning, in order to pay less taxes, not have to withhold and also to work legally. With Brazil's tax burden high, many people find in informality a way to survive and make money, because often their profits go "down" with so many expenses of the company. Hoping to raise more taxes than the government created the Individual Microentrepreneur Program, to include companies that worked illegally, without raising any value to the government and also did not contribute anything to social security. Based on what was exposed, this study had as objective. Identify the characteristics of the Individual Microentrepreneur system, in the view of entrepreneurs and accounting professionals. To achieve the objective was rescued the concepts of informal worker, entrepreneurship, LC 128/2008. To reach the proposed objective a descriptive and qualitative research was developed. The data collection was carried out with questionnaire application via Google Docs. The results show that the profile of the Individual Microentrepreneurs are characterized by male entrepreneurs mostly married, between 30 and 40 years of age, complete secondary education, with a mean salary of R $ 2880.01 to R $ 4.880,00. The main reason why these entrepreneurs become an MEI is by accessing the benefits of social security. The advantages of being an Individual Microentrepreneur is to have a CNPJ, to hire an employee, to issue an invoice and the payment of the tax is fixed, but in contrast the disadvantage is that it has a billing limit until 12/31/2017 of R $ 60,000.00 per year