Microempreendedor individual no regime geral de previdência social: uma análise de dados utilizando self-service business intelligence

Abstract

The Individual Microentrepreneur (MEI) is a legal entity created in 2008 with the objective of formalizing autonomous professionals and social security inclusion with very low tax burden and high simplification in company registration processes. The category has more than 7 million opting in Brazil and presents a tendency of growth. In order to analyze the efficiency of this public policy, this study was developed with the objective of analyzing the MEI as a tool for formalizing and including the social security of the self-employed worker, as well as measuring the representativeness of this category within the scope of individual taxpayers. Data from Federal Revenue Service, National Simples, Social Security and National Household Sample Survey (PNAD) were used in order to create a database of related tables that allowed the analysis of large datasets from Brazil, federative units and counties. For the creation of indicators and indexes on the subject, as well as an efficient and dynamic presentation of the data, the methodology of ETL (extract, transform and load) and a Self-Service Business Intelligence application called Power BI were used. made possible the online publication of the eight panels developed in this study. The analysis of the MEI data showed that in fact the category contributed significantly to the increase of the social security inclusion of the selfemployed worker, representing 24% of the category of individual taxpayers, having raised R $ 1.1 billion in social security contributions in the year 2015. Still , it can be seen that the category is not very representative in the amounts of social security contributions when compared with other types of policyholders and that one of the reasons that contribute the most to this is the high rate of default of these taxpayers.