The importance of accounting in the development process of individual microentrepreneurs (MEI)

Abstract

The Brazilian economy grew less than expected in 2018, being only 1.3%. Socioeconomic as well as political factors have brought a climate of instability to an economy that is trying to recover after a period of crisis, which began when the reflexes of the 2008 crisis hit the country. For the individual microentrepreneur, MEI, where the socioeconomic and political impacts have a much higher incidence than in large corporations, it is necessary to understand the conjuncture and develop strategies for it to grow, even in the face of a troubled scenario. The purpose of this paper is therefore to investigate the importance of accounting for the development of the IMS. As specific objectives, there is the specification of the concept of MEI within the current Brazilian legislation, as well as the analysis of the concept and attributions of Accounting as a field of knowledge. This is a descriptive qualitative study based on a bibliographic survey. The help of an accounting professional in managing a business, especially the individual microentrepreneur, is to save him time for action by allowing the business owner to focus on his activity while being sure of a good job in organizing tax documents in the calculation. salaries and benefits if there is a contractor, as well as assisting with tax management so that there is no overcharging on excess taxes, and to be re-framed if it exceeds the billing category provided for by MEI.