O Programa de auxílio emergencial e o microempreendedor individual

• Ano de defesa: 2022
• Autor(a) principal: Oliveira, Thaynara Quixabeira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: Mei; Pandemia de Covid-19; Covid-19 pandemic; Programa de Auxílio Emergencial; Emergency Aid Program; Políticas Públicas; Public policy; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Contabilidade; Ciências Contábeis; Controladoria; Contabilidade Tributária
• Link de acesso: https://repositorio.ufu.br/handle/123456789/35215; http://doi.org/10.14393/ufu.di.2022.5043

This research aimed to investigate the possible changes for the implementation of the Emergency Aid Program in the tax collection of the Individual Microentrepreneur. Data from 2018 to 2020 from 5.569 municipalities were used as a space for analysis. Considered as variables the unemployment rate, tax collection; the standard rate and the number of MEI opters. The results indicate that the collections differed from each other in the comparisons of the years 2018 and 2019 with 2020 in all regions, with the Southeast region being the one with the highest collection in the year 2020. It was observed that even with regional specificities, due to the crisis economy, most governors decreed lockdown in the year 2020, resulting in retraction. It is expected that the findings of the policy study will contribute to highlighting the functioning of the public policy of Emergency Aid, endorsing actions that may have generated benefits in the pandemic period and fostering the production of knowledge in the tax and small business area.