A percepção dos microempreendedores individuais quanto aos impactos de um possível desenquadramento de seu regime tributário

Abstract

In Brazil, individual microentrepreneurs (MEI) play an important role in the economy. The MEI is a simplified type of company, created to formalize and make life easier for individual entrepreneurs. Furthermore, formalization can provide economic and financial benefits, including reduced taxation, social security rights, obtaining a CNPJ and the possibility of issuing invoices. However, it is essential that entrepreneurs are aware of the limitations and specific rules of the MEI in order to avoid non-compliance. Exclusion from the MEI regime results in a considerable increase in the tax burden as well as an increase in additional obligations, which can generate negative financial impacts for the entrepreneur. In this sense, the present research aims to analyze the perception of individual microentrepreneurs established in the city of Pato Branco-PR, regarding the impacts resulting from a possible exclusion from their tax regime. This research adopted a descriptive approach, using a survey study as its methodology. Data were collected through a questionnaire, validated by professors of the accounting sciences course at UTFPR, applied individually to the MEIs and in the municipality’s Entrepreneur Room. The final sample comprises 64 completed and validated questionnaires. The results of this study indicate that the majority of MEIs have a good understanding of the characteristics of the regime, as well as claiming to be aware of situations that could lead to non-compliance. It should be noted that the perception of non-compliance among these entrepreneurs is predominantly negative, the majority believe that exclusion from the tax regime could hinder their growth. Furthermore, the results revealed that most MEIs confirmed the importance of being aware of the consequences of this transition, although a significant portion had not considered these impacts or were not prepared to face them. Regarding the clarity of the information provided about the consequences of exclusion from the MEI when joining the regime, the results indicate that the majority of interviewees considered incomplete or insufficient measures. These results highlight the importance of effective communication and tax education for this audience, in addition to highlighting the disparity in the tax burden and obligations associated with the transition from the MEI to micro enterprise (ME) regime.