Informal micro-entrepreneur: determining the fiscal evasion in social security

Detalhes bibliográficos
Autor(a) principal: Vasconcelos, Kelly Samá Lopes de
Data de Publicação: 2017
Outros Autores: Ferreira, Monaliza de Oliveira, Besarria, Cássio da Nóbrega
Tipo de documento: Artigo
Idioma: por
Título da fonte: Acta Scientiarum. Human and Social Sciences (Online)
Texto Completo: http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/33862
Resumo: The aim of this paper was to verify which characteristics contribute to informal micro-entrepreneurs decision to not contribute to social security among those eligible to the MEI group. Microdata of the Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 and 2014 were used to estimate logistic regressions. The results of the model show that micro-entrepreneurs in the construction sector are the ones that present the greatest chances of not contributing to social security. On the other hand, it was found that, as of 2011, there was an increase in the chances of a social security contribution by the micro-entrepreneur belonging to the first income band (up to R$ 1,000.00). The increase in contribution to social security would be the result of a change in the behavior of lower-income micro-entrepreneurs. 
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spelling Informal micro-entrepreneur: determining the fiscal evasion in social securityMicroempresário informal: determinantes da evasão fiscal na previdência socialtaxationentrepreneurinformality.tributaçãoempresárioinformalidadeEconomia InformalThe aim of this paper was to verify which characteristics contribute to informal micro-entrepreneurs decision to not contribute to social security among those eligible to the MEI group. Microdata of the Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 and 2014 were used to estimate logistic regressions. The results of the model show that micro-entrepreneurs in the construction sector are the ones that present the greatest chances of not contributing to social security. On the other hand, it was found that, as of 2011, there was an increase in the chances of a social security contribution by the micro-entrepreneur belonging to the first income band (up to R$ 1,000.00). The increase in contribution to social security would be the result of a change in the behavior of lower-income micro-entrepreneurs. As atividades desempenhadas na economia informal dos países em desenvolvimento, na medida em que não oferecem segurança social, não podem ser tidas como única saída ou meio de vida para os trabalhadores mais pobres. Cabendo aos governos desses países empregarem cada vez mais esforços para que os trabalhadores sejam atraídos para a formalidade e, com isso, passem a ter acesso à proteção social. O objetivo desse artigo é verificar quais características contribuíram para que os microempresários informais decidissem não colaborar para a previdência social dentre aqueles elegíveis ao grupo do MEI. Foram utilizados os microdados da Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 e 2014 para estimar regressões logísticas. Os resultados do modelo demonstram que os microempresários do setor de construção civil são os que apresentam as maiores chances de não contribuir com a previdência. Por outro lado, foi constatado que, a partir do ano de 2011 houve aumento das chances de contribuição previdenciária do microempresário pertencente a primeira faixa de rendimento (de até R$ 1.000,00). O aumento da contribuição com a previdência seria resultado da mudança de comportamento dos microempresários de menor renda. Universidade Estadual De Maringá2017-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionDados secundáriosapplication/pdfhttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/3386210.4025/actascihumansoc.v39i1.33862Acta Scientiarum. Human and Social Sciences; Vol 39 No 1 (2017); 19-31Acta Scientiarum. Human and Social Sciences; v. 39 n. 1 (2017); 19-311807-86561679-7361reponame:Acta Scientiarum. Human and Social Sciences (Online)instname:Universidade Estadual de Maringá (UEM)instacron:UEMporhttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/33862/pdfCopyright (c) 2017 Acta Scientiarum. Human and Social Sciencesinfo:eu-repo/semantics/openAccessVasconcelos, Kelly Samá Lopes deFerreira, Monaliza de OliveiraBesarria, Cássio da Nóbrega2017-05-15T10:26:33Zoai:periodicos.uem.br/ojs:article/33862Revistahttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/indexPUBhttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/oai||actahuman@uem.br1807-86561679-7361opendoar:2017-05-15T10:26:33Acta Scientiarum. Human and Social Sciences (Online) - Universidade Estadual de Maringá (UEM)false
dc.title.none.fl_str_mv Informal micro-entrepreneur: determining the fiscal evasion in social security
Microempresário informal: determinantes da evasão fiscal na previdência social
title Informal micro-entrepreneur: determining the fiscal evasion in social security
spellingShingle Informal micro-entrepreneur: determining the fiscal evasion in social security
Vasconcelos, Kelly Samá Lopes de
taxation
entrepreneur
informality.
tributação
empresário
informalidade
Economia Informal
title_short Informal micro-entrepreneur: determining the fiscal evasion in social security
title_full Informal micro-entrepreneur: determining the fiscal evasion in social security
title_fullStr Informal micro-entrepreneur: determining the fiscal evasion in social security
title_full_unstemmed Informal micro-entrepreneur: determining the fiscal evasion in social security
title_sort Informal micro-entrepreneur: determining the fiscal evasion in social security
author Vasconcelos, Kelly Samá Lopes de
author_facet Vasconcelos, Kelly Samá Lopes de
Ferreira, Monaliza de Oliveira
Besarria, Cássio da Nóbrega
author_role author
author2 Ferreira, Monaliza de Oliveira
Besarria, Cássio da Nóbrega
author2_role author
author
dc.contributor.author.fl_str_mv Vasconcelos, Kelly Samá Lopes de
Ferreira, Monaliza de Oliveira
Besarria, Cássio da Nóbrega
dc.subject.por.fl_str_mv taxation
entrepreneur
informality.
tributação
empresário
informalidade
Economia Informal
topic taxation
entrepreneur
informality.
tributação
empresário
informalidade
Economia Informal
description The aim of this paper was to verify which characteristics contribute to informal micro-entrepreneurs decision to not contribute to social security among those eligible to the MEI group. Microdata of the Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 and 2014 were used to estimate logistic regressions. The results of the model show that micro-entrepreneurs in the construction sector are the ones that present the greatest chances of not contributing to social security. On the other hand, it was found that, as of 2011, there was an increase in the chances of a social security contribution by the micro-entrepreneur belonging to the first income band (up to R$ 1,000.00). The increase in contribution to social security would be the result of a change in the behavior of lower-income micro-entrepreneurs. 
publishDate 2017
dc.date.none.fl_str_mv 2017-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Dados secundários
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/33862
10.4025/actascihumansoc.v39i1.33862
url http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/33862
identifier_str_mv 10.4025/actascihumansoc.v39i1.33862
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/33862/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2017 Acta Scientiarum. Human and Social Sciences
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Acta Scientiarum. Human and Social Sciences
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual De Maringá
publisher.none.fl_str_mv Universidade Estadual De Maringá
dc.source.none.fl_str_mv Acta Scientiarum. Human and Social Sciences; Vol 39 No 1 (2017); 19-31
Acta Scientiarum. Human and Social Sciences; v. 39 n. 1 (2017); 19-31
1807-8656
1679-7361
reponame:Acta Scientiarum. Human and Social Sciences (Online)
instname:Universidade Estadual de Maringá (UEM)
instacron:UEM
instname_str Universidade Estadual de Maringá (UEM)
instacron_str UEM
institution UEM
reponame_str Acta Scientiarum. Human and Social Sciences (Online)
collection Acta Scientiarum. Human and Social Sciences (Online)
repository.name.fl_str_mv Acta Scientiarum. Human and Social Sciences (Online) - Universidade Estadual de Maringá (UEM)
repository.mail.fl_str_mv ||actahuman@uem.br
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