Subnational Doing Business in Brazil 2021 an independent report of the global Doing Business study, benchmarks 27 locations, covering five Doing Business indicators: starting a business, dealing with construction permits, registering property, paying taxes and enforcing contracts. It also includes two pilot studies on registering as an Individual Microbusiness Owner (?Microempreendedor Individual?, MEI) and paying taxes under the Simples Nacional tax regime; these are measured in five locations in Brazil.