O conflito de competência na tributação das relações de consumo no metaverso: tokens não fungíveis (NFTs)
Tipo
TCC
Data de publicação
2024-11
Periódico
Citações (Scopus)
Autores
Felix, Ana Carolina Gonçalves
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Ante o desenvolvimento tecnológico pelo qual passamos, a virtualização das formas de
comercialização e as inúmeras possibilidades de troca de bens e valores em um ambiente
integralmente digital - o “metaverso” – é permitido o questionamento das tradicionais noções de
“operações mercantis” e “prestações de serviço”, que estão sendo constantemente desafiadas,
justamente em razão do fenômeno da digitalização dos negócios econômicos e das relações de
consumo. À vista disso, o presente artigo tem por objetivo analisar as operações de consumo –
compra e venda de bens e prestação de serviço – através de Tokens Não Fungíveis (NFTs), em
ambiente metaverso, observando justamente os seus efeitos na tributação indireta, a fim de
identificar qual dos impostos sobre o consumo (ICMS-Mercadoria ou ISS) será eventualmente
incidente, no óbice dos critérios delimitados pela regra matriz de incidência tributária. Neste
sentido, resta como principal problemática da pesquisa em voga a solução do conflito de
competência (municipal ou estadual) para a tributação operações de compra e venda e prestação
de serviços que envolvem os NFTs. A pesquisa desenvolvida terá metodologia descritiva não
experimental, voltada para a análise bibliográfica, com abordagem dedutiva sobre o seu objeto.
In face of the technological development, we are going through, the virtualization of forms of marketing and the countless possibilities for exchanging assets and values in an entirely digital environment - the “metaverse” - it is possible to question the traditional concepts of “commercial operation” and “provision of services”, which are constantly being challenged, precisely because of the phenomenon of the digitalization of economic business and consumer relations. In view of this, the purpose of this article is to analyze consumer transactions - the purchase and sale of assets and the provision of services - through Non-Fungible Tokens (NFTs) in a metaverse environment, looking precisely at their effects on indirect taxation, in order to identify which of the taxes on consumption (ICMS-Mercadoria or ISS) will eventually be levied, within the constraints of the criteria delimited by the matrix rule of tax incidence. In this sense, the main problem of the research in question is the solution to the conflict of jurisdiction (municipal or state) for taxing purchase and sale transactions and the provision of services involving NFTs. The research will use a non-experimental descriptive methodology, focused on bibliographical analysis, with a deductive approach to its subject.
In face of the technological development, we are going through, the virtualization of forms of marketing and the countless possibilities for exchanging assets and values in an entirely digital environment - the “metaverse” - it is possible to question the traditional concepts of “commercial operation” and “provision of services”, which are constantly being challenged, precisely because of the phenomenon of the digitalization of economic business and consumer relations. In view of this, the purpose of this article is to analyze consumer transactions - the purchase and sale of assets and the provision of services - through Non-Fungible Tokens (NFTs) in a metaverse environment, looking precisely at their effects on indirect taxation, in order to identify which of the taxes on consumption (ICMS-Mercadoria or ISS) will eventually be levied, within the constraints of the criteria delimited by the matrix rule of tax incidence. In this sense, the main problem of the research in question is the solution to the conflict of jurisdiction (municipal or state) for taxing purchase and sale transactions and the provision of services involving NFTs. The research will use a non-experimental descriptive methodology, focused on bibliographical analysis, with a deductive approach to its subject.
Descrição
Palavras-chave
metaverso , competência , tributário , NFTs - Non-Fungible Token , ICMS - Imposto Sobre a Circulação de Mercadorias e Serviços , ISS - Imposto Sobre Serviços