Fatores relacionados à prestação de serviços contábeis ao microempreendedor individual (MEI)

Abstract

Complementary Law No. 128/2008 was created by the Federal Government with the aim of reducing the number of informal workers existing in Brazil, implementing through this a modality known as Individual Microentrepreneur (MEI). This type of business became popular due to its accessible taxation and its simple maintenance, which can be done by the entrepreneur himself, given the nonobligation to maintain a relationship with an accountant, although it is questionable how beneficial the use of accounting could be. Thus, this study sought to present the factors that are related to the provision of accounting services to individual microentrepreneurs (MEI), from the perspective of accountants. As for the approach to the problem, the research has a quantitative character, and as for the objective, it is descriptive. It was found that the accountants participating in the survey consider the performance of the accounting professional relevant to the growth and perpetuity of the enterprise, however, the adherence of individual microentrepreneurs to these services is still considerably low, since the demand is more for tax matters, ignoring the benefits of maintaining a financial and business management with a professional. In addition, it was observed that cheaper and more unified taxation is the main reason for abandoning informality, and that opening or leaving companies and issuing payment slips are the services most requested by individual microentrepreneurs in accounting offices.