Between Taxes and Dreams: The Journey of the Microentrepreneur Individual in Juazeiro do Norte-CE

Abstract

The Individual Microentrepreneur or MEI, is the business model for that person who works on their own, sets up their business and is the sole owner of that business, with the modernization of commerce and the competitiveness of the job market aligned with unemployment. People tend to open their own business, which does not always mean formalization. After the changes in tax collection for small and medium-sized entrepreneurs, there is an increase in these formalized micro-entrepreneurs. This study addresses the theoretical aspects of taxation regimes and their characteristics, the impact of the tax burden and the profile of the MEI of Juazeiro do Norte, with the objective of analyzing the relationship between the most common problems faced by individual microentrepreneurs and the tax burden. applied and identify the profile of this category. The study was carried out with microentrepreneurs who agreed to participate in the research that took place for convenience in the city center, with a basic exploratory nature and a descriptive objective with a qualitative and quantitative approach. It ran from August to October 2024, and the research was carried out from April 4 to 6, 2024. Presenting as its main result the perception that the subjects studied have an understanding of the tax burden currently applied and its characteristics, as well as one party recognizes the importance of managing these taxes in line with the financial and administrative control of the business, however the majority reported not relating the company's management with the tax burden.