The effectiveness of the Individual Microentrepreneur (MEI) as an instrument of formalization and the role of the accounting professional in the face of the difficulties encountered by autonomous entrepreneurs
The effectiveness of the Individual Microentrepreneur (MEI) as an instrument of formalization and the role of the accounting professional in the face of the difficulties encountered by autonomous entrepreneurs
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1747Keywords:
Individual Microentrepreneur; Accounting; Accessory Obligations; Business Formalization; Entrepreneurship.Abstract
The Individual Microentrepreneur (MEI) regime, established by Complementary Law No. 128/2008, has become one of the most relevant public policies aimed at formalizing small businesses in Brazil. This study analyzes the effectiveness of the MEI as an instrument of productive inclusion and examines the role of accounting professionals in assisting autonomous entrepreneurs with fiscal and administrative obligations. The research adopts a qualitative and descriptive approach, supported by bibliographic review, documentary analysis, and semi-structured interviews with seven microentrepreneurs. The findings reveal that the MEI offers important benefits, such as simplified formalization, unified tax collection, access to social security, and increased commercial credibility. However, structural limitations were also identified, including a low annual revenue cap, restrictions on permitted activities and hiring, and difficulties in meeting accessory obligations, particularly regarding DAS payments and the submission of the annual DASN-SIMEI declaration. The lack of technical knowledge negatively affects financial management, highlighting the key role of accounting professionals as educational and advisory agents. The study concludes that, although effective for business formalization, the MEI regime requires improvements and greater technical support to ensure the sustainability of entrepreneurial activities, with accountants playing a strategic role in this process.
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