Benefícios e limitações do Microempreendedor Individual (MEI)

Abstract

The Individual Microentrepreneur (MEI) was established as a public policy aimed at formalizing self-employed workers and small entrepreneurs, with the purpose of reducing informality and promoting productive inclusion. The objective of this study was to conduct a systematic literature review on the benefits and limitations of the Individual Microentrepreneur, considering its impacts on the management, formalization, and development of small businesses in Brazil. The methodology adopted was based on a qualitative systematic literature review, involving searches in recognized scientific databases, the application of inclusion and exclusion criteria, and content analysis of the selected studies. The results showed that the MEI provides relevant advantages, such as tax simplification, access to social security benefits, the issuance of invoices, and a reduction in informality, while also presenting structural limitations related to the revenue ceiling, operational restrictions, difficulties in accessing credit, and managerial weaknesses. It is concluded that, although the MEI represents an important advancement in formalization and economic inclusion, its effectiveness depends on coordination with training policies, technical support, and institutional strengthening, in order to contribute to the sustainability and development of the economic activities carried out by MEIs.