Características empresariais e sociais determinantes da escolha pelo regime microempreendedor individual (MEI) no Brasil

Abstract

Considering the high rates of informality that characterize the Brazilian labor market, the Individual Microentrepreneur (MEI) program has stood out as an instrument for business formalization, income generation, and access to social security rights for small-scale entrepreneurs, mostly self-employed. Although the MEI regime offers simplified registration mechanisms, reduced taxation, and social benefits, operational limitations persist, raising discussions about the factors that influence adherence to this tax-business classification. In this context, the present study aimed to examine to what extent the characteristics of the businesses and the individual entrepreneurs themselves can be determinants of the choice for the MEI regime, taking the year 2022 as a reference. The research adopted an exploratory, empirical approach, applying quantitative methods, specifically multiple linear regression. The results obtained indicated statistical significance for variables related to business characteristics, such as: year of affiliation equal to 2022, segment of administrative activities and complementary services, year of affiliation equal to 2010, and segment of accommodation and food services. In the group of entrepreneur characteristics, the variable indicating registration in the CadÚnico (Single Registry for Social Programs) stood out. These findings contribute to the understanding of the elements that influence the formalization of individual entrepreneurs in Brazil, offering subsidies for the improvement of public policies aimed at strengthening the MEI (Individual Microentrepreneur).