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The aim of this book is to analyse the advantages of the individual micro-entrepreneur (MEI) in the perception of entrepreneurs. A quantitative research method was used, using a questionnaire made up of fourteen questions applied to ten individual micro-entrepreneurs registered with the Accounting and Tax Support Centre at the Anhanguera College in Passo Fundo. The information obtained was identified through simple statistical analysis with content interpretation, indicated with commented graphs, the profile and the main reasons for entrepreneurs opting for formalisation. Based on the results found, it was indicated that formal workers have the possibility of issuing invoices, being entitled to social security, low taxes, proof of income without bureaucracy, issuing a licence over the internet, hiring an employee at a lower cost, among others. As well as identifying these advantages, we can see that the MEI is a way for people to leave the informal sector.
