Microempreendedor individual: Os custos tributários do crescimento

Abstract

The Informal Sector has a significant share of participation in the Brazilian economy, and in order to reduce this participation, the Government had to find a way to encourage workers in this sector to formalize. Given this situation, in 2008 the LC was established. No. 128/2008, which established the corporate status of the Individual Microentrepreneur, considerably reduced bureaucracy and tax costs. So providing numerous benefits to the individual entrepreneur. This paper aims to verify the benefits of the MEI program that encourage formalization and to assess if the taxation imposed on companies when they grow up, no longer fitting as MEI, is exacerbated. to the point of hindering their growth. It is a bibliographical and descriptive study. We can highlight the simulations, in which the results show that the tax imposed on companies that no longer fit as MEI, when exceeding the limit sales. Thus, proving that a high tax burden is detrimental to the economy as a whole, as it discourages individual microentrepreneurs from expanding their businesses, as many are afraid of growing and unable to afford the new tax regime they will have to adopt.