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Digital service tax e a realidade brasileira
| Name: | Description: | Size: | Format: | |
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| 1.66 MB | Adobe PDF |
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Abstract(s)
A crescente importância das atividades digitais na vida de toda a sociedade, bem como dos próprios agentes económicos, demonstra a imprescindível necessidade de estudo sobre a economia digital. Com o afastamento do elemento físico, bem como a inexistência das barreiras geográficas e temporais, tais fatores não são mais os determinantes para a realização do negócio, mas sim, um envolvimento tecnológico em um novo processo económico
Nesse sentido a Comissão Europeia, aliada com as orientações apresentadas pela OCDE, têm apresentado diversas propostas e regulamentações no intuito de direcionar os países acerca da tributação dos negócios digitais, evitando a evasão fiscal, bem como propiciando uma maior arrecadação aos Estados
É nesse contexto de evolução tributária que o trabalho trata acerca dos novos meios de tributação às empresas digitais, e suas possíveis aplicações na legislação brasileira, levando-se em consideração os aspectos fiscais atuais vigentes no Brasil.
The growing importance of digital activities in the life of the entire society, as well as of the economic agents themselves, demonstrates the essential need for study on the digital economy. With the removal of the physical element, as well as the absence of geographic and temporal barriers, such factors are no longer the determinants for the realization of the business, but rather, a technological involvement in a new economic process. In this sense, the European Commission, together with the guidelines presented by the OECD, have presented several proposals and regulations in order to direct countries about the taxation of digital businesses, avoiding tax evasion, as well as providing greater collection to the States It is in this context of tax evolution that the work deals with the new means of taxation for digital companies, and their possible applications in Brazilian legislation, taking into account the current fiscal aspects in force in Brazil.
The growing importance of digital activities in the life of the entire society, as well as of the economic agents themselves, demonstrates the essential need for study on the digital economy. With the removal of the physical element, as well as the absence of geographic and temporal barriers, such factors are no longer the determinants for the realization of the business, but rather, a technological involvement in a new economic process. In this sense, the European Commission, together with the guidelines presented by the OECD, have presented several proposals and regulations in order to direct countries about the taxation of digital businesses, avoiding tax evasion, as well as providing greater collection to the States It is in this context of tax evolution that the work deals with the new means of taxation for digital companies, and their possible applications in Brazilian legislation, taking into account the current fiscal aspects in force in Brazil.
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Keywords
Direito fiscal Economia digital Comércio electrónico Tributação BEPS Brasil Teses de mestrado - 2021