To encourage the micro businesses formalization, it was created a law in Brazil from 2009, of Individual entrepreneur-EI, which seeks primarily to minimize the vulnerabilities of the informal economy. From a unified action across the country, it was offered to individual entrepreneurs special conditions for business be formalized. This study aims to analyze the perceptions of entrepreneurs with respect to the Individual Entrepreneur Program in Sergipe and check how this influenced the results of their business. Specifically this study has the objective to draw entrepreneurs profile, define the characteristics of formalized businesses through the EI program, identify entrepreneurs perceptions with respect to changes in enterprises and describe the results achieved by entrepreneurs after participates on EI program. Survey was conducted with three hundred Individual Entrepreneurs who joined the program since its inception in Sergipe, June 2009. The information was collected through structured questionnaires applied personally with entrepreneurs. Data were analyzed through descriptive statistics and the results were compared to other research on the same program carried out in Brazil. It can be verified that the program in Sergipe achieved significant results, among them: adherence to program allowed the increase in sales by access to new markets and expansion of the supply of its products, in addition allowing entrepreneurs to hire labor to support business activities. Also highlights that the formalization of business also facilitated credit access to entrepreneurs. However, the participation of EIs in government purchase is still incipient, because they still do not recognize this sales as a large revenue potential. / Para incentivar o a formalização os micronegócios, entrou em vigor no Brasil, a partir de 2009, a Lei do Empreendedor Individual - EI, que busca principalmente minimizar as vulnerabilidades da economia informal. A partir de uma ação unificada em todo o país, passou-se a oferecer condições especiais para os empreendedores individuais para que seus negócios fossem formalizados. Este estudo tem como objetivo analisar as percepções dos empreendedores com relação ao Programa Empreendedor Individual em Sergipe e verificar como essa adesão influenciou nos resultados de seu negócio. Especificamente teve como objetivo delinear o perfil dos empreendedores, definir as características dos empreendimentos formalizados através do Programa EI, identificar as percepções dos empreendedores com relação às mudanças nos empreendimentos e descrever os resultados percebidos pelos empreendedores após essa adesão. Foi realizado survey com amostra de trezentos Empreendedores Individuais que aderiram ao programa desde a sua criação em Sergipe em junho de 2009. As informações foram coletadas por meio de questionários estruturados aplicados pessoalmente com os empreendedores. Os dados foram analisados por meio de estatística descritiva e os resultados foram comparados ao de outras pesquisas realizadas no Brasil relacionadas ao programa EI. Pode-se verificar que programa EI em Sergipe alcançou resultados expressivos, entre eles: a adesão ao programa permitiu o aumento nas vendas pelo acesso a novos mercados e ampliação da oferta dos seus produtos, além de permitir aos empreendedores a contratação de mão de obra no apoio às atividades do negócio. Destaca-se também a que a formalização do negócio também facilitou o acesso ao crédito para os empreendedores. Contudo, a participação dos EIs nas compras governamentais ainda é incipiente, pois ainda não reconhecem as vendas para o governo como um grande potencial de receitas.

The dissertation is about business activities of natural persons. Moreover, the work describes practices that an entrepreneur must accomplish before she/he starts a business such as obtaining business certificate and registration at competent offices. During his/her business activities an entrepreneur has a responsibility to keep a record, from which he/she has 3 options to choose. The main part of this dissertation is focused on the maintenance of a tax record that is corrected by law of income tax. Here what must necessary done by a entrepreneur while registering in the tax record is analyze in more detail. The attention is also paid to the income taxation of an individual entrepreneur. In the end, an empirical example is given, where practices with the maintenance of the tax evidence of an individual entrepreneur are described. In addition, data from the tax record are used to calculate the income tax of natural persons and the insurance premium for health and social insurance.

Submitted by Noeme Timbo (noeme.timbo@metodista.br) on 2017-01-17T18:48:32Z No. of bitstreams: 1 Evellyn Ruiz Diogo.pdf: 1987859 bytes, checksum: e80eae517efed56fca81f2f430e74457 (MD5) / Made available in DSpace on 2017-01-17T18:48:32Z (GMT). No. of bitstreams: 1 Evellyn Ruiz Diogo.pdf: 1987859 bytes, checksum: e80eae517efed56fca81f2f430e74457 (MD5) Previous issue date: 2016-12-01 / In Brazil, entrepreneurship was driven by the opening up of the foreign market, the privatization of large state enterprises, the heating of the domestic economy through the rise of the C and D classes, and the law of the individual microentrepreneur (MEI). Formalization. Individual microentrepreneurs are part of a changing environment and filled with uncertainties, and in this scenario MEI has to make decisions at all times. Thus, this study brings a theory for assimilation, exposing and discussing the theme of strategies of achievement from an Effectuation perspective. The new economic and political scenario is addressed in the fundamental theory, just as there was this decline of entrepreneurship in Brazil, more specifically in the region of Grande ABC, in São Bernardo do Campo, located in the state of São Paulo, from the first Government Dilma Rousseff (from 2010 to 2015). The general objective of this study is to study how a crisis that established itself in Brazil in the period from 2010 to 2015 affected MEIs in the city of São Bernardo do Campo - SP. And how the entrepreneurial strategies on the Efficacy perspective have helped these MEIs to overcome and face a crisis. In order to analyze with the depth of a situation, they were interviewed semi-structured with microentrepreneurs of the city of São Bernardo do Campo - SP. The results show that the interviewed MEIs did not carry out any business plan or any previous study that the assistants in the opening of the store, nor considered a formal study on the subject. Over time, you have a feeling about the business, and have been so happy with a crisis. / No Brasil, o empreendedorismo foi impulsionado pela abertura do mercado externo, pela privatização das grandes companhias estatais, pelo aquecimento da economia interna por meio da ascensão das classes C e D, e pela lei do microempreendedor individual (MEI), que possibilitou importantes vantagens na formalização. Os microempreendedores individuais são parte de um ambiente mutável e cheio de incertezas e, dentro deste cenário, o MEI tem que tomar decisões a todo momento. Sendo assim, esse estudo traz uma construção teórica para, assim, expor e discutir o tema das estratégias empreendedoras sob a óptica do Effectuation. O novo cenário, econômico e político, é abordado na fundamentação teórica, assim como se deu essa queda do empreendedorismo no Brasil, mais especificamente na região do Grande ABC, em São Bernardo do Campo, situada no estado de São Paulo, a partir do primeiro governo Dilma Rousseff (de 2010 até 2015). O objetivo geral desse estudo é o de estudar como a crise que se estabeleceu no Brasil, no período de 2010 a 2015, afetou os MEIs da cidade de São Bernardo do Campo – SP. E como as estratégicas empreendedoras sobre a ótica do Effectuation tem ajudado esses MEIs a superar e enfrentar a crise.Com o propósito de analisar com profundidade a situação, foram realizadas entrevistas semiestruturadas com microempreendedores da cidade de São Bernardo do Campo – SP. Os resultados obtidos mostram que os MEIs entrevistados não realizaram nenhum plano de negócios ou qualquer outro estudo prévio que os auxiliasse na abertura da loja, tampouco tinham algum estudo formal sobre o tema. Com o tempo, desenvolveram um feeling em relação ao negócio, e isso tem os ajudado a superar a crise.

Presents a comparison of individual entrepreneurs and companies with limited liability. It deals with the tax burden, red tape and-registry duties above types of businesses. It also aims to evaluate the advantages and disadvantages.

My Master's Thesis is focused mainly on entrepreneur who decides to change the legal form of businness and to establish a limited liability company. For this reason I started with the characteristics of both legal forms of business firstly and then I stated all possible ways to establish limited liability company concernig legal, accounting and fiscal point of view. At the same time I was aiming to point out pros and cons of setting up a limited liability company which may affect the future profitability of business.

This thesis is aimed at individual entrepreneurship. It focuses on administrative demands the individual entrepreneur has to encounter when keeping tax record and accounting. Part of this thesis is also the historical development of legislation in this field. Basic obligatory records of entrepreneur towards financial authorities, social security administration and a health insurance company at the beginning and also during enterprise are summarized within the thesis. The main emphasis of this thesis is placed on the contents of keeping tax record and accounting. Comparison of these systems regarding the impact on the personal income tax is not a subject of this thesis. The empirical part of this thesis illustrates a tax record keeping of an actual entrepreneur.

L’exercice d’une profession à titre individuel permet au chef d’entreprise de bénéficier d’une grande liberté de gestion, mais il doit engager sa responsabilité illimitée sur l’ensemble de ses biens. En cas de mariage sous un régime de communauté, les biens communs des époux sont susceptibles d’être saisis par les créanciers professionnels. Ce constat est affirmé par les deux législateurs vietnamien et français. Aussi, la question de protection du patrimoine personnel du chef d’entreprise et celui de sa famille est la préoccupation essentielle de notre étude. Le régime de communauté est-il un régime idéal pour le chef d’entreprise ? Sinon, quels moyens peut-il mettre en œuvre pour protéger son patrimoine ? C’est à cette problématique que notre étude « le statut patrimonial du chef d’entreprise individuelle marié sous un régime de communauté en droit comparé vietnamo-français » va tenter d’apporter des réponses. L’étude comparative se limite au cas du chef d’entreprise individuelle sur le plan civil en démontrant les convergences et les divergences ainsi que les points forts et les points faibles des droits, nous permettant ainsi de dégager des perspectives pour les deux systèmes juridiques. Notre étude concerne d’une part, l’incompatibilité du régime de communauté à l’exercice professionnelle du chef d’entreprise individuelle avec ou sans la participation de son conjoint sans ignorer les droits et intérêts légitimes des créanciers professionnels ; d’autre part, l’analyse des divers moyens de protection du patrimoine du chef d’entreprise tant en droit des régimes matrimoniaux qu’en droit des affaires. / The exercise of a profession in an individual capacity allows the entrepreneur to enjoy a great freedom of management, but he must incur unlimited liability on all of his property. In case of marriage under a community regime, the common property of the spouses is likely to be seized by the professional creditors. This finding is affirmed by both legislators Vietnamese and French. Also, the question of protecting the personal patrimony of the individual entrepreneur and that of his family is the main concern of our study. Is the community regime an ideal matrimonial regime for the individual entrepreneur? If not, which measures can he put in place to protect his patrimony? It is this problem that our study "the patrimonial status of the individual entrepreneur married under community regime in Vietnamese-French comparative law" will attempt to provide answers. The comparative study is limited to the case of the individual entrepreneur at the civil level by demonstrating the convergences and divergences as well as the strengths and weaknesses of both laws, thus allowing us to identify perspectives for both legal systems. Our study concerns, on the one hand, the incompatibility of the community regime with the exercise of a profession of the individual entrepreneur with or without the participation of his spouse without ignoring the legitimate rights and interests of the professional creditors; on the other hand, the analysis of the various measures of protecting the patrimony of the individual entrepreneur in both matrimonial regime law and business law.

This thesis mainly deals with entrepreneurs who have decided to keep tax records. The theoretical part deals with the process for obtaining a business license, mandatory registrations and it deals with running of business during the year. In conclusion, the theoretical part describes how to end the tax records and the transition from the tax records to the accounting. In the practical part we will go through the whole year for an individual entrepreneur. We make tax returns from value added tax, road tax and the tax on personal income. At the end is drawn up summary for health instance and the District Social Security Administration.

This master thesis approaches the issue of enterprise transfer: from an individual entrepreneur to a limited liability company. Thesis contains definitions of entrepreneur and enterprise as well as provides characteristics of individual entrepreneur and limited liability company. Detailed description of both form of business is given from legal, accounting and fiscal point of view. This thesis deals with the particular reasons for enterprise transfer and with the transfer methods. The practical part analyzes and describes the situation of specific individual entrepreneur, who decides for transition from his actual form of business to the limited liability company.

This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.