<b>Microempresário informal: determinantes da evasão fiscal na previdência social

Kelly Samá Lopes de Vasconcelos; Monaliza de Oliveira Ferreira; Cássio da Nóbrega Besarria

doi:10.4025/actascihumansoc.v39i1.33862

<b>Informal micro-entrepreneur: determining the fiscal evasion in social security

Kelly Samá Lopes de Vasconcelos Universidade Federal de Pernambuco
Monaliza de Oliveira Ferreira Universidade Federal de Pernambuco
Cássio da Nóbrega Besarria Universidade Federal da Paraíba

DOI: https://doi.org/10.4025/actascihumansoc.v39i1.33862

Keywords: taxation, entrepreneur, informality.

Abstract

The aim of this paper was to verify which characteristics contribute to informal micro-entrepreneurs decision to not contribute to social security among those eligible to the MEI group. Microdata of the Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 and 2014 were used to estimate logistic regressions. The results of the model show that micro-entrepreneurs in the construction sector are the ones that present the greatest chances of not contributing to social security. On the other hand, it was found that, as of 2011, there was an increase in the chances of a social security contribution by the micro-entrepreneur belonging to the first income band (up to R$ 1,000.00). The increase in contribution to social security would be the result of a change in the behavior of lower-income micro-entrepreneurs.

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Author Biographies

Kelly Samá Lopes de Vasconcelos, Universidade Federal de Pernambuco

Mestre em Economia pelo Programa de Pós-Graduação em Economia. PPGECON-CAA-UFPE

Monaliza de Oliveira Ferreira, Universidade Federal de Pernambuco

Professora do Programa de Pós-Graduação em Economia - Centro Acadêmico do Agreste - Universidade Federal de Pernambuco

Cássio da Nóbrega Besarria, Universidade Federal da Paraíba

Professor do Centro de Ciências Sociais Aplicadas - Universidade Federal da Paraíba

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Published

2017-01-01

How to Cite

Vasconcelos, K. S. L. de, Ferreira, M. de O., & Besarria, C. da N. (2017). <b>Informal micro-entrepreneur: determining the fiscal evasion in social security. Acta Scientiarum. Human and Social Sciences, 39(1), 19-31. https://doi.org/10.4025/actascihumansoc.v39i1.33862

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Issue

Vol 39 No 1 (2017)

Section

Economy

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