Um estudo sobre os efeitos da adesão à lei complementar 128/2008 na percepção dos microempreendedores individuais (MEI) formalizados no município de Poço das Trincheiras/AL

Abstract

Faced with the growing informal market in Brazil, in 2008 the corporate legal figure called Individual Microentrepreneur (IME) was created to encourage the migration of millions of businesses to formality. Therefore, this study aimed to analyze the effects of adherence to the IME Law in the perception of individual microentrepreneurs formalized in the municipality of Poço das Trincheiras/AL. For this, a bibliographical, descriptive and field research was developed. The literature review brought the fundamental theoretical foundation in presenting both historical and basic concepts for a better understanding of the object of study. Data were collected through the application of semi-structured questionnaire adapted from SEBRAE to twenty-nine individual microentrepreneurs - about 40% of the total population - by the nonprobabilistic method. Through the tabulation and analysis of the data, it was possible to conclude that the individual microentrepreneurs felt improvements, after being formalized, in the following aspects of the enterprise: billing, purchase conditions, financial control and access to credit. In addition, this research exposed the characteristics related to the profile and business, as well as the level of satisfaction and the perspective of business growth of the interviewees.