Obrigações tributárias acessórias do microempreendedor individual e educação fiscal: estudo de caso do município de Juazeiro do Norte no período de 2019 a 2022

Abstract

The research theme is the relationship between access to tax education and compliance with accessory tax obligations of individual microentrepreneurs in the municipality of Juazeiro do Norte-CE. Thus, the general objective of the research is to analyze how the fragility of tax education in the municipality of Juazeiro do Norte-CE affects the non-compliance with accessory tax obligations of individual microentrepreneurs in the municipality between 2019 and 2022. The methodology chosen for the research is qualitative, exploratory and explanatory, based on a bibliographic and documentary survey. The results obtained indicate that non-compliance with tax obligations by MEIs in Juazeiro do Norte between 2019 and 2022 revealed a loss of tax and credit benefits, limiting business growth and affecting the local economy. Growing informality reduced tax collection, hampering investments in public services and infrastructure, so investing in tax education and support for MEIs is crucial to reduce informality and promote a sustainable business environment.