Abstract

Micro and small enterprises account for the largest generator of jobs in Brazil. Because of its size and the realization of a large number of informal, a question arises: what are the difficulties and facilities encountered by micro and small formal and informal entrepreneurs in the formalization process in general. This study aimed to describe the facilities and difficulties for the formalization of micro and small empreendeedor. Despite the micro and small entrepreneurs have had due recognition of its importance recently, the government has adopted a number of measures that seek to make life easier for micro and small entrepreneurs to increase their survival rate and also to encourage those who have not yet They formalized to formalize and contribute directly to the tax that can be reversed in education, health, security, etc. For data collection were applied 25 (twenty five) questionnaires to micro and small entrepreneurs of the Jardim da Penha neighborhood, Vitória, state of Espírito Santo. With the questionnaire was concluded that the micro and small entrepreneur still has a very high cost with taxes and tax burdens, but it was also observed that most entrepreneurs are unaware of the incentives offered by the government and end continuing informally for lack of information, which is an improvement point to note.

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