Microempreendedor individual e desenquadramento: um estudo sobre possíveis determinantes da saída desse regime tributário

Abstract

Based on the premise that the characteristics inherent to the business and the entrepreneur themselves can influence the performance of individual entrepreneurs classified under a specific tax regime, this research investigated the possible determinants for the exit/deregistration of individual micro-entrepreneurs (MEI) in Brazil, using a cross-sectional approach. Through an exploratory, empirical approach and the application of quantitative methods based on multiple linear regression analysis, the study sought to evaluate the relative weight and direction of the relationship between different independent variables and the total number of MEI exits registered in 2022, using data available in the IBGE Automatic Data Retrieval System (SIDRA). Among other scientific findings, the results indicated that the variables "Company - Year of registration=2022", "Company - With employee", "Entrepreneur - Not informed" (color/race), and "Entrepreneur - Yellow" (color/race) presented a statistically significant linear combination to explain the variable under study. This evidence reinforces the importance of public policies aimed at monitoring these individual entrepreneurs, especially in the first few years after formalization, as well as the need to offer support in the transition to regimes more appropriate to the size and operational reality of their respective companies.