THE IMPORTANCE OF MANAGEMENT AND ACCOUNTING INFORMATION FOR MICRO ENTREPRENEURS

Abstract

The emergence of the Individual Microentrepreneur (MEI) in 2008 represented a significant change in the Brazilian entrepreneurial scenario, facilitating the formalization of millions of small businesses and offering social security benefits. The article highlights the importance of maintaining tax regularity and addresses the consequences of lack of information, such as fines and credit difficulties. In Votuporanga, more than 8 thousand MEIs were registered by 2023, illustrating regional growth. The research methodology included qualitative analysis and secondary data collection (desk research), revealing that tax simplicity and easy access to Social Security are advantages of MEI, while billing and contracting limitations are disadvantages. The growth of MEI in São Paulo and Votuporanga, driven by economic need and the COVID-19 Pandemic, reflects the resilience of entrepreneurs. Research suggests that accounting guidance is crucial to avoid legal problems and ensure business sustainability. The proposals to increase the revenue limit and the introduction of new rates aim to facilitate the transition of MEIs to micro-enterprises, promoting a more inclusive and sustainable entrepreneurial environment. Data analysis demonstrates the importance of MEI in economic strengthening and the need for continuous support policies to promote the development of the sector.