Análise da Inadimplência de Microempreendedor Individual Em Parnaíba, Piauí

Abstract

As a measure to reduce informality and increase revenues, the federal government created Complementary Law No. 128/2008, an individual microentrepreneur category. With simpler and more affordable form of taxation. Despite the incentives, in 2016, in Brazil, there were 3.7 million Individual Microentrepreneurs in default. The main objective of the study was to analyze the profile of inappropriate entrepreneur of microenterprises in the city of Parnaíba, Piauí. And as specific objectives: i) to characterize the social profile of delinquent microentrepreneurs in Parnaíba; ii) identify reasons that led microentrepreneurs to default; iii) relate the default data of the Parnaíba MEI with the data from Brazil. The study is based on the inductive method and is used as a descriptive one. Data collection was conducted through a structured interview using a form to collect data from individual microentrepreneurs with or without default in the city of Parnaíba. Regarding the profile of the MEIs in the city of Parnaíba, it was observed that, for the most part, the registration for formalization by registration in the MEI was due to crisis (many are workers who saw in the creation of their own business a possibility to generate income ) and lose formal employment, characterizing as a way out of unemployment; As for age, most microentrepreneurs are middle-aged people, aged 25 to 30 years, this being the sector or the one with the lowest default. It is important that there is a greater promotion for financial education, no intention to promote a greater organization of workers enrolled in MEI and who are equally careful with respect for the importance of payment of the bill and without default.