文章基本信息

标题：Microempresário informal: determinantes da evasão fiscal na previdência social
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作者：Kelly Samá Lopes de Vasconcelos ; Monaliza de Oliveira Ferreira ; Cássio da Nóbrega Besarria 等
期刊名称：Acta Scientiarum : Human and Social Sciences
印刷版ISSN：1679-7361
电子版ISSN：1807-8656
出版年度：2017
卷号：39
期号：1
页码：19-31
语种：Portuguese
出版社：Eduem - Editora da Universidade Estadual de Maringá
摘要：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.
关键词：taxation;entrepreneur;informality.;tributação;empresário;informalidade