Análise das receitas dos influenciadores digitais sob a ótica fiscal
Tipo
TCC
Data de publicação
2022-12-05
Periódico
Citações (Scopus)
Autores
Tenguan, Fernanda Lumi
Oliveira, Francilane Alves
Andrade , Luiza Regina Silva de
Oliveira, Francilane Alves
Andrade , Luiza Regina Silva de
Orientador
Geron, Cecilia Moraes Santostaso
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ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho tem o objetivo de identificar quais os tributos devidos pelos influenciadores digitais no Brasil. O estudo é feito a partir da análise de contratos padrão de prestação de serviços, juntamente a CNAE a ser auferida pelo influenciador digital segundo o objeto dos contratos e investigação dos tributos incidentes em cada transação. Assim, esta pesquisa está dividida em três seções, que buscam: a) abordar os conceitos principais da profissão de influenciador digital e do problema de pesquisa identificado; b) tratar das métricas utilizadas para investigar a profissão do influencer assim como as possibilidades existentes para sua tributação; c) apresentar a análise dos contratos e seus respectivos resultados. Conclui-se que a tributação correta a ser aplicada sob as atividades do influenciador digital deve considerar quais serviços estão sendo prestados, porém, particularidades, especificações e entrelinhas minuciosas são fatores que impedem que as normas tributárias vigentes para o país englobem assertivamente cada caso de prestação dessa modalidade de serviço.
The present work aims to identify which taxes digital influencers owe in Brazil. The study is based on the analysis of standard service provision contracts and the CNAE to be earned by the digital influencer according to the object of the agreements and an investigation of the taxes levied on each transaction. Thus, this research is divided into three sections, which seek to: i) address the main concepts of the digital influencer profession and the identified research problem; ii) deal with the metrics used to investigate the influencer profession as well as the existing possibilities for its taxation; iii) present the analysis of the agreements and their respective results. It is concluded that the correct taxation to be applied under the activities of the digital influencer must consider which services are being provided. However, particularities, specifications and meticulous subtext prevent the country's current tax rules from assertively encompassing each case of provision of this type of service.
The present work aims to identify which taxes digital influencers owe in Brazil. The study is based on the analysis of standard service provision contracts and the CNAE to be earned by the digital influencer according to the object of the agreements and an investigation of the taxes levied on each transaction. Thus, this research is divided into three sections, which seek to: i) address the main concepts of the digital influencer profession and the identified research problem; ii) deal with the metrics used to investigate the influencer profession as well as the existing possibilities for its taxation; iii) present the analysis of the agreements and their respective results. It is concluded that the correct taxation to be applied under the activities of the digital influencer must consider which services are being provided. However, particularities, specifications and meticulous subtext prevent the country's current tax rules from assertively encompassing each case of provision of this type of service.
Descrição
Palavras-chave
influenciador digital , desafios , tributação , digital influencer , challenges , taxation