Microempreendedor individual: Uma análise das formalizações de micro empreendimentos no Brasil no período de 2009 a 2014.

• Autor(a) principal: Silveira, José Ronaldo da
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/41701
• topic: Empreendedorismo; Informalidade; Microempreendedor Individual.

This work aims to analyze the formalizations of microenterprises in Brazil from 2009 to 2014, made possible by the Complementary Law 128 of 19/12/2008 that establishesthe Individual Micro Entrepreneur (IME) and gives special conditions to remove small enterprises with revenues up to R$ 60,000.00 per year from informality. Based on research data reported in theEntrepreneur Portal regarding the numbers of optionees for registration in the IME Program. It alsoanalyzes if the objectives proposed by the Law are being achieved and whetherit actually contributes to reducing the bureaucracy from the process of enterprises’ formalization.The research is a bibliographical and documental study of descriptive exploratory nature with the purpose to observe, record and analyze such formalizations without, however, delve into the causal relationships of the studied phenomenon. This research only provides a greater familiarity between the researcher and the fact or researched phenomenon.The results show that the legislation has indeed contributed to increase the number of formalizations. It was verified that the Law that created the IME provides the registered optionees favorable conditions, facilitating the regularization and offering advantages for the regularization of informal enterprises. It was also verified that there is a decrease in the number of formalizations over the years and that about half of these micro entrepreneurs came from the formal sectorof employment.As well as there is an aspect of the law that is not yet well understood by the program beneficiaries, which is the collection of monthly contributions, therefore, initiatives should be carried out by SEBRAE and the Government to reduce this problem.