CONTEXTO, BENEFÍCIOS E DESAFIOS DOS MICROEMPREENDEDORES INDIVIDUAIS (MEI): uma abordagem a partir de um estudo de caso

Abstract

According to the Brazilian Micro and Small Business Support Service SEBRAE (2022), there are currently more than 14 million companies opened under the Individual Microentrepreneur regime, showing a sharp growth in the year 2021 when almost three million companies were opened in this period. Thus, the general objective is to investigate the context of the legal figure of the individual micro-entrepreneur in the midst of the benefits and challenges that lead informal workers to formality. In view of what is explained under the high number of opting parties, an attempt is made to understand the main benefits achieved, and the attractions that led to adherence by the legal formalization of informal businesses or the generating cause of this phenomenon; and as specific objectives; (a) contextualize the origin and current situation of the Individual Microentrepreneur; and the necessary legal requirements to become an MEI; (b) Identify the possible indicators that led workers to formality, through the application of a questionnaire to Individual Microentrepreneurs in the municipality of Luziânia - GO; (c) Analyze the facts, in order to verify the existence of a parent factor that may have been decisive for the high number of adherence to the MEI regime. The theoretical framework was based in particular: on the Resolution of the Management Committee of Simples Nacional CGSN nº 58, of April 27, 2009; in Complementary Law No. 128, of December 19, 2008; in Resolution of the Committee for Management of the National Network for Simplification of Registration CGSIM No. 59, of August 12, 2020; on the Agencia SEBRAE Portal; on the IBGE website; on the Federal Government Portal; Brazil's federal revenue; Research Methodology and Dissertation Preparation by Silva and Menezes (2000). Thus, this work is organized in two chapters, the first being; makes a contextualization of the theme within its historicity and current situation; the second chapter addresses the theoretical foundation and its legality as an aspect of public policy; and it also addresses the context of the benefits and challenges laid out. As this research is a bibliographical investigation made of a study of already published materials, descriptive (SILVA E MENEZES 2000) and data collection from the questionnaires applied to Individual Microentrepreneurs, in order to verify the real reasons for the high number of formalizations of the MEI regime. It makes it possible, from the analyses, which are evident in the current situation of the MEI, an understanding of the main characteristics of its opters and the main triggering factor of the high number of formalized MEI, as well as the possible obstacles that cause the mortality of companies.