Os benefícios e as dificuldades enfrentadas pelos microempreendedores individuais (MEI) na formalização e pós formalização do negócio: estudo de campo com os MEIs das praias de Palmas Tocantins

Abstract

With the creation of Complementary Law number 128/2008, self-employed entrepreneurs obtained the possibility of formalizing the business, equating to the Legal Entity, and obtaining legal guarantees for a low tax cost. This study aimed to verify the benefits and difficulties faced by individual microentrepreneurs in the formalization and post formalization of the business. The research was carried out through bibliographic procedures and is classified as descriptive of qualitative nature, thus delimiting a branch of activity and field for data collection. Thus, based on a structured questionnaire elaborated in Google Forms, data were collected through conversations in person in the field of research. The entrepreneurs were attracted to the registration as MEI by the various benefits that the standardization offers, such as registration in the National Registry of Legal Entities, access to the benefits of the INSS, possibility of issuing invoice, gratuity in the registration process, among others. The results of the study show that the help of Sebrae or an Accountant is extremely important for the category, considering that most of the MEIs are composed of individuals with low schooling, with difficulties in interpreting laws and handling technology, thus presenting difficulties in fulfilling legal obligations. Another relevant result that the study concluded is that of all meis that participated in the research, none had registered employees, and one of the purposes of the MEI policy is job creation. Finally, it is possible to conclude with the result of the research that the registration of CNPJ is not enough for the growth of the enterprise, because it is necessary beyond the legal guarantees for business security, technical capacity for management.