A tributação sobre o consumo e sobre a renda na economia digitalum panorama global e brasileiro do início do século XXI e expectativas

Resumo

This master's thesis aims to investigate how countries and international organizations, with emphasis on actions in Brazil, have behaved in the face of new products and services arising from the digital economy, with regard to the taxation of consumption and income. Due to the scope of the theme, three articles were produced that are independent of each other, but that complement each other in seeking to analyze the scenario of world taxation in the fourth industrial revolution, whose intrinsic characteristics (such as speed, intangibility and mobility) have made it difficult to apply the rules hitherto existing. Therefore, the applied methodology presents and analyzes the state of the art, the existing bibliography, as well as the legislation, legal and jurisprudential texts related to the digital economy. The first article (“The Difficulty in Indirect Taxation of New Products of the Digital Age”) analyzes taxation on consumption in the context of the digital economy, not forgetting the myriad of objects that could be invented in the coming years. The second article (“Income Taxation in the Digital Economy: Global Actions and Implementation in Brazil”) examines the difficulties of taxing the income of technology companies by examining proposed and adopted actions around the world, especially those suggested by the OECD in its Global Tax Pack, as well as examining Brazil's position and actions taken internally. The third article (“A Brief Overview on Taxation in the Digital Economy in Brazil”) presents a broad view on taxation of the digital economy in the country, restricting itself to the analysis of taxation on consumption and on income from new goods, services and business of the digital economy. Given that technological evolution has brought countless advantages to humanity and cannot be prevented, this work focused on the analysis of taxation in the face of this new reality, in order to insert the academy in the discussion so that it can, from the reflection of the current situation, considering sovereign designs and world trends, contribute to facing the challenges of this new era.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/33783

Temas

EconomiaFinanças PúblicasAdministração PúblicaTecnologia

Palavras-chave

Economia digitalRevolução 4.0TributaçãoRendaConsumoDigital economyRevolution 4.0TaxationIncomeConsumptionAdministração públicaImposto sobre circulação de mercadoriasImpostos - ArrecadaçãoInovações tecnológicas - Aspectos econômicosTecnologia - Aspectos sociais