The paraibano handicraft merchant’s perception on the tax regime related to the MEI

• Autor(a) principal: Nascimento Neto, Antonio Martins do
• Data de Publicação: 2020
• Outros Autores: Garcia, Inajá Allane Santos, Souza, Maria de Lourdes Lopes de, Menezes, Marielly Cleane Gomes de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/637
• topic: Artisans; Taxes; Microentrepreneur; Artesãos; Tributos; Microempreendedor

This study aims  to analyze the perception of artisans who work at the Paraibano Handicraft Market (MAP) on the tax regime related to MEI. The MAP is located in João Pessoa, near the beach of Tambaú, where it has been operating for 26 years. With a structure of two floors, it accommodates 128 stores, being thus a strategic point for tourists who are in search of souvenirs of the city. To reach the objective of this research, the artisans answered a questionnaire with objective and subjective questions, which dealt with: the profile of the respondents, the profile of the companies and the knowledge of this public in relation to the taxes paid by the MEI category. The results showed that most artisans are registered as individual microentrepreneurs and many of them do not have relevant knowledge about paid taxes, and most often repeated common-sense ideas. Even without knowing how much they pay, they affirm that the tax burden is high and that in Brazil many taxes are paid. However, when they are asked about the desire to know more about the topic, since they know little about it, most of them claim  they have no interest whatsoever in improving their knowledge about the tax burden.