THE RELEVANCE OF ACCOUNTING IN THE MANAGEMENT OF INDIVIDUAL MICROENTREPRENEURS (MEI): AN EXPERIENCE REPORT

Abstract

This study aims to understand how accounting is relevant to the management of Individual Microentrepreneurs (MEIs). To this end, an experience report was conducted in the tax sector of the city of Itacaré – BA, and information on the regularization of these entrepreneurs was observed. Although the MEI is a simple system that helps small businesses formalize themselves with low costs and few obligations, many entrepreneurs still have difficulty understanding and fulfilling their legal and fiscal responsibilities. The research was conducted through an experience report that describes in practice that accounting guidance is fundamental to maintaining the regularity of the business. In addition, consultations were made with municipal systems that assist in the analysis of registrations and the inspection of Individual Microentrepreneurs (MEIs). The results indicated that many microentrepreneurs had problems with their CNPJ (Brazilian tax identification number). This happened because they did not submit the annual declaration, did not realize that they were no longer within the rules, or did not update their information. These situations occur, in large part, due to a lack of technical guidance. Self-employed individuals (MEIs) who have the help of accountants show more organized documentation, make fewer mistakes, and have a better understanding of legal regulations. This puts them in a better position to keep their businesses legal and running smoothly. The study shows that accounting assistance is very important, not only for formalizing the MEI, but also for maintaining operations and contributing to the growth of the local economy.