An Exploratory Analysis of the Effects of the Formalisation Policy for Individual Micro-entrepreneurs

Most businesses in Brazil are informal: about 75 per cent of entrepreneurs are not registered with the federal tax authorities (do not hold a Cadastro Nacional de Pessoa Jurídica—CNPJ) and do not contribute to the social security system. This feature is even more pronounced among micro-entrepreneurs...

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Detalhes bibliográficos
Autores: Corseuil, Carlos Henrique L., Neri, Marcelo, Ulyssea, Gabriel
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2014
País:Brasil
Recursos:Instituto de Pesquisa Econômica Aplicada (IPEA)
Repositório:Repositório Institucional da IPEA (RCIpea)
Idioma:inglês
OAI Identifier:oai:repositorio.ipea.gov.br:11058/15134
Acesso em linha:https://repositorio.ipea.gov.br/handle/11058/15134
Access Level:Acceso aberto
Palavra-chave:Exploratory Analysis
Effects
Formalisation Policy
Individual Micro-entrepreneurs
Descrição
Resumo:Most businesses in Brazil are informal: about 75 per cent of entrepreneurs are not registered with the federal tax authorities (do not hold a Cadastro Nacional de Pessoa Jurídica—CNPJ) and do not contribute to the social security system. This feature is even more pronounced among micro-entrepreneurs who employ up to one employee, who account for about a quarter of the total working population and 89 per cent of entrepreneurs in Brazil.