Empreendedores individuais do Estado de Mato Grosso: um estudo dos benefícios da formalização no âmbito da lei complementar 128/2008

Abstract

The aim of this dissertation is identify the evaluation of individual entrepreneurs concerning the formalization of their business, supported by the Complementary Law nº. 128/2008, of the State of Mato Grosso. The research was made through survey, it is characterized, concerning to its goals, as exploratory and descriptive, and concerning the approach of the problem, as predominantly quantitative. For this study, the 12 areas of the State were considered. The sample was found through the formula mentioned by Sampieri (2006), in a total of 607 individual entrepreneurs. As for the collecting of data, it was used the telephone interview, with questionnaire, previously, formulated, applied to the individual entrepreneurs of the State of Mato Grosso, according to the database granted to the researcher by SEBRAE/MT. As for the analysis of research data, the descriptive statistics was done, the conjoint analysis, the test of mann-whitney and the test of kruskal-wallis. The found results reveal that most of the individual entrepreneurs (EIs) of MT are men, young people, aged between 30 and 39 and with low instruction level. The main reasons that stimulated the EIs of MT to the adhesion for the formalization of their business were: to have a formal company, to work independently, pension benefits and juridical safety. As it concerns the satisfaction of the EIs of MT, with regard to formalization under the Law no. 128/08, it can be affirmed that they are satisfied by the formalization, the fact is that the satisfaction with the formalization is very superior than the improvement perception on individual benefits, in other words, more important than an unique isolated benefit is the set of transformations that the formalization provided. The areas that presented most differences were: area 2, area 3, area 6, area 7 and area 9. It can be realized that there is a strong presence of entrepreneurs in the areas 3 and 7 by necessity, that due to the analysis of the answers and by the perception of the respondents with regard to the formalization of their business. As for its turn, the area 6, it is realized that the Complementary Law nº. 128/08 solved an immediate problem for the EIs who were on the informality, because they took the benefits to benefit themselves, and were differed by the benefit “exemption of taxation for registration of the company” " and “fiscal security”, and for they already are informal, they can be characterized as entrepreneurs by necessity. However, in the areas 2 and 9 it can be realized a strong presence of the entrepreneurs by opportunity. This perception is due to the EIs, as for the course of their business post-formalization. It is believed that the Complementary Law nº. 128/08 has met its goals. Complementary Law nº. 128/08 achieved its objectives.