O conflito de competência na tributação do streaming
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Tipo
TCC
Data de publicação
2019-12
Periódico
Citações (Scopus)
Autores
Fontoura, Fatima Cristina
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A presente monografia visa analisar a possibilidade de incidência do ICMS e do ISS
sobre a tecnologia do streaming. Apesar de as discussões acerca da tributação do
mundo virtual não serem tão recentes, ainda hoje, os debates relativos à esta
tributação, em especial de streaming, têm grande relevância na constante evolução
tecnológica que vivenciamos. Considerando a revolução tecnológica que abrange o
modo de consumo de conteúdos que hoje são disponibilizados por streaming, o
presente estudo busca analisar se seria possível, à luz da legislação atual, e como se
daria a tributação desta plataforma, bem como se há um conflito de competência entre
os entes federados para a realização dessa tributação.
This monograph aims to analyze the possibility of levying ICMS and ISS on streaming technology. Although discussions about the taxation of the virtual world are not an innovative subject, even today, the debates about this taxation, especially streaming, have great relevance in the constant technological evolution that we experience. Considering the technological revolution that encompasses the mode of consumption of content that is currently available through streaming, the present study seeks to analyze whether it would be possible, in the light of current legislation, and how taxation of this platform would occur, as well as whether there is a conflict of interest. competence among the federated entities to carry out this taxation.
This monograph aims to analyze the possibility of levying ICMS and ISS on streaming technology. Although discussions about the taxation of the virtual world are not an innovative subject, even today, the debates about this taxation, especially streaming, have great relevance in the constant technological evolution that we experience. Considering the technological revolution that encompasses the mode of consumption of content that is currently available through streaming, the present study seeks to analyze whether it would be possible, in the light of current legislation, and how taxation of this platform would occur, as well as whether there is a conflict of interest. competence among the federated entities to carry out this taxation.
Descrição
Palavras-chave
direito tributário , ICMS , ISS , streaming , tax law