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A Tributação da Economia Digital no Brasil e na União Europeia: Uma Análise do Processo de Agendamento e Formulação de Políticas Públicas
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A economia digital, fruto da fusão das tecnologias de informação e de comunicação, tem sido responsável por grandes ganhos de produtividade na nossa sociedade, ao mesmo tempo que impõe desafios aos governos nacionais, em particular na esfera tributária.
Partindo do pressuposto de que a tributação é, em si mesma, uma importante política pública, este trabalho tem como objetivo central compreender o processo de agendamento e formulação das políticas públicas para a tributação da economia digital, através da aplicação de modelos de análise às iniciativas em curso no Brasil e na União Europeia (UE). Para que fosse possível o cumprimento do objetivo supramencionado, o esforço de pesquisa desdobrou-se em três frentes principais: (i) a caraterização da economia digital e dos seus impactos nas políticas fiscais; (ii) a análise das principais políticas públicas para a tributação digital em discussão e em
implementação no Brasil e na União Europeia, bem como em alguns outros Estados selecionados, e (iii) a realização de dois estudos de caso, do Brasil e da União Europeia, procurando compreender os condicionantes do processo de formação de agenda para o tema, com o auxílio dos modelos teóricos dos Múltiplos Fluxos e do Equilíbrio Pontuado.
O estudo dos novos modelos de negócio da economia digital mostrou que as suas características específicas, tais como a geração de valor a partir dos dados dos utilizadores e a capacidade de operar em mercados com consumidores à distância, exigem uma verdadeira reformulação do arcabouço tributário internacional. Entretanto, as políticas públicas para o tema no âmbito internacional têm sido marcadas pela polarização entre os Estados que sediam as grandes empresas digitais e aqueles que possuem os mercados consumidores nos quais estas atuam. Neste sentido, a União Europeia tem tido uma posição paradigmática em defesa de uma maior tributação dos negócios digitais nos Estados onde se encontram os consumidores. Já no Brasil, dono de um sistema tributário complexo e descentralizado, as principais medidas para a tributação digital têm sido marcadas pelo incrementalismo e pela sedimentação institucional, na forma da interpretação da legislação tributária vigente e da sua aplicação aos negócios digitais, o que gera instabilidade jurídica e disputas federativas.
Por fim, o estudo do processo político de agendamento da tributação digital mostrou condicionantes diferentes para cada caso. Na Europa, a crise de 2008, que gerou políticas de austeridade e a necessidade de procura de novas bases tributárias, associada à frequente divulgação de escândalos fiscais por parte das grandes empresas digitais, criou o “humor nacional” de injustiça fiscal e permitiu o agendamento do tema na forma da proposta de imposto digital lançada pela Comissão Europeia em 2018. Neste caso, também contribuíram o processo de procura por arenas políticas dentro das instituições da UE, por parte dos Estados europeus com maiores mercados consumidores, e a falha na procura de consenso internacional, a cargo da OCDE, que criou uma “janela de políticas públicas” para a colocação da proposta europeia. Por
outro lado, no Brasil, foi observado uma falta de diagnóstico para a problema que decorre, de entre outros fatores, do desfasamento dos efeitos da crise de 2008 no Estado e das crises político-económicas recentes, que impediram maiores debates sobre o tema, aliada a uma grande fragmentação institucional decorrente da própria estrutura federativa e da matriz tributária nacional. Além disso, o debate sobre uma reforma tributária geral no Estado, retomado em 2019 a partir de um novo mandato presidencial de cunho reformista, tem sido marcado pela “imagem política” da simplificação e diminuição da carga tributária, o que impede uma maior discussão sobre propostas de tributação específicas para o setor digital.
The digital economy, the result of the fusion of information and communication technologies, has been responsible for important productivity gains in our society, while imposing challenges on national governments, particularly in the taxation field. Based on the assumption that taxation is, in itself, an important public policy, this work has the central objective of understanding the agenda setting process and policy formulation for public policies for the taxation of the digital economy, through the application of analysis models to initiatives ongoing in Brazil and in the European Union (EU). In order to make it possible to achieve the aforementioned objective, the research effort unfolded on three main fronts: (i) the characterization of the digital economy and its impacts on fiscal policies; (ii) the analysis of the main public policies for digital taxation under discussion and being implemented in Brazil and in the European Union, as well as in some other selected States, and (iii) the realization of two case studies, with respect to Brazil and the European Union, seeking to understand the constraints of the agenda setting process for the theme, with the application of the theoretical models of Multiple Flows and Punctuated Equilibrium. The study of new business models in the digital economy has shown that their specific characteristics, such as the generation of value from user data and the ability to operate in markets with remote consumers, require a real reformulation of the international taxation framework. However, public policies for the topic at the international level have been marked by the polarization between States that host large digital companies and those that have the consumer markets in which they operate. In this sense, the European Union has taken a paradigmatic position in defense of greater taxation of digital businesses in States where consumers are located. In Brazil, which owns a complex and decentralized tax system, the main measures for digital taxation have been marked by incrementalism and institutional sedimentation, in the form of the interpretation of current tax legislation and its application to digital businesses, which creates legal instability and federative disputes. Finally, the study of the agenda setting process for digital taxation showed different determinants for each case. In Europe, the 2008 crisis, which generated austerity policies and the need to search for new tax bases, associated with the frequent disclosure of tax scandals by large digital companies, created the “national mood” of tax injustice and allowed the agenda setting for the theme in the form of the digital tax proposal launched by the European Commission in 2018. In this case, other factors that contributed to the agenda setting were the process of venue shopping within the EU institutions, by European countries with larger consumer markets, and the failure in the pursuit of international consensus, in charge of the OECD, which created a “policy window” for the placement of the European proposal. On the other hand, in Brazil, there is a lack of diagnosis for the problem that relates, among other factors, from the lag of the effects of the 2008 crisis in the State and from the recent political-economic crises, which prevented further debates on the topic, combined with a great institutional fragmentation resulting from the federative structure and from the national tax matrix. In addition, the debate on general tax reform in the State, resumed in 2019 as result of a new reformist presidential mandate, has been marked by the “policy image” of simplifying and reducing the tax burden, which prevents further discussion on specific tax proposals for the digital sector.
The digital economy, the result of the fusion of information and communication technologies, has been responsible for important productivity gains in our society, while imposing challenges on national governments, particularly in the taxation field. Based on the assumption that taxation is, in itself, an important public policy, this work has the central objective of understanding the agenda setting process and policy formulation for public policies for the taxation of the digital economy, through the application of analysis models to initiatives ongoing in Brazil and in the European Union (EU). In order to make it possible to achieve the aforementioned objective, the research effort unfolded on three main fronts: (i) the characterization of the digital economy and its impacts on fiscal policies; (ii) the analysis of the main public policies for digital taxation under discussion and being implemented in Brazil and in the European Union, as well as in some other selected States, and (iii) the realization of two case studies, with respect to Brazil and the European Union, seeking to understand the constraints of the agenda setting process for the theme, with the application of the theoretical models of Multiple Flows and Punctuated Equilibrium. The study of new business models in the digital economy has shown that their specific characteristics, such as the generation of value from user data and the ability to operate in markets with remote consumers, require a real reformulation of the international taxation framework. However, public policies for the topic at the international level have been marked by the polarization between States that host large digital companies and those that have the consumer markets in which they operate. In this sense, the European Union has taken a paradigmatic position in defense of greater taxation of digital businesses in States where consumers are located. In Brazil, which owns a complex and decentralized tax system, the main measures for digital taxation have been marked by incrementalism and institutional sedimentation, in the form of the interpretation of current tax legislation and its application to digital businesses, which creates legal instability and federative disputes. Finally, the study of the agenda setting process for digital taxation showed different determinants for each case. In Europe, the 2008 crisis, which generated austerity policies and the need to search for new tax bases, associated with the frequent disclosure of tax scandals by large digital companies, created the “national mood” of tax injustice and allowed the agenda setting for the theme in the form of the digital tax proposal launched by the European Commission in 2018. In this case, other factors that contributed to the agenda setting were the process of venue shopping within the EU institutions, by European countries with larger consumer markets, and the failure in the pursuit of international consensus, in charge of the OECD, which created a “policy window” for the placement of the European proposal. On the other hand, in Brazil, there is a lack of diagnosis for the problem that relates, among other factors, from the lag of the effects of the 2008 crisis in the State and from the recent political-economic crises, which prevented further debates on the topic, combined with a great institutional fragmentation resulting from the federative structure and from the national tax matrix. In addition, the debate on general tax reform in the State, resumed in 2019 as result of a new reformist presidential mandate, has been marked by the “policy image” of simplifying and reducing the tax burden, which prevents further discussion on specific tax proposals for the digital sector.
Descrição
Tese de Doutoramento em Administração Pública, Especialidade em Administração e Políticas Públicas
Palavras-chave
Economia Digital Tributação Digital BEPS Políticas Públicas Modelo dos Múltiplos Fluxos Teoria do Equilíbrio Pontuado Digital Economy Digital Taxation BEPS Public Policies Multiple Streams Framework Punctuated Equilibrium Theory
Contexto Educativo
Citação
Editora
Instituto Superior de Ciências Sociais e Políticas