SILVA, M. D. B.; SILVA, Maria das Dores Batista da.
Abstract:
We chose to develop this study in the municipality of Sumé - PB considering, first, the size and vitality of its labor market, despite all the known issues in this area, such as unemployment, deindustrialization and others. This choice allowed to show in more detail the diversity of the informal sector. The work has as objective to analyze the influence of the tax in the formation of informal trade, pointing out the difficulties of informal trade on taxes; describe the complexity of the informal sector to identify the main aspects of the Sumé - PB tax system taxes. The methodology was exploratory - descriptive to a quantitative approach through technical field research, using instrumental in questionnaire form. Was used as sampling 20 % of the 200 families’sellers informal trade in the municipality of Sumé. The survey results were satisfactory, verifying that the female audience prevails in this type of trade, aged 20 and 60, and low education. Most users is married and lives up to the minimum wage, which expresses the weaknesses of these.