Tributação dos serviços digitais: análise sobre a tributação de novas tecnologias, diante da “guerra fiscal” entre estados e municípios, com foco nos tributos ISS e ICMS
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Paim, Tiago Laguna
Orientador
Chimenti, Ricardo Cunha
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ISSN da Revista
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Resumo
A presente monografia versa sobre a disputa dos entes políticos, Estado e Município, para
ficar com a arrecadação resultante da tributação sobre o consumo, com foco nos serviços
digitais. Esses serviços fazem parte da inovadora Economia digital e, por movimentar valores
expressivos, os entes políticos buscam tributá-la. Essa “guerra fiscal” entre os tributos ISS e
ICMS, de competência do Município e do Estado, respectivamente, é uma disputa de quem
deve tributar esses serviços digitais. Assim, examina-se a competência dos entes políticos
para realizar a tributação. Adiante, analisam-se os serviços de digitais que se enquadram na
tributação sobre o consumo: Internet das Coisas, E-Commerce, streaming, publicidade digital
e cloud computing. Por não se enquadrarem perfeitamente na definição dos dois tributos, os
entes políticos procuram semelhanças nesses serviços e tentam adaptá-las. Por essa razão, este
tipo de tributação é constantemente judicializada para que o Judiciário decida se existe
alguma inconstitucionalidade em realizar este tipo de tributação. Os problemas de tributação
dessas tecnologias ocorrem por ser considerado um sistema arcaico e por apresentar
definições fechadas, as quais levam à regra do “tudo ou nada”. Ou se enquadra no fato
gerador dos tributos em questão ou não se tributa. Outro problema encontrado se baseia no
fato da tributação ocorrer na origem, uma vez que esses serviços digitais se encontram na
nuvem, ou seja, na internet, tornando difícil saber sua efetiva origem. Essas questões apontam
uma possível solução: reformar o sistema tributário com o intuito de tributar efetivamente
estas tecnologias digitais e as que ainda vão surgir, evitando assim a judicialização dessas
demandas que demoram a serem julgadas.
This monograph deals with the dispute between political entities, the State and the Municipality, to keep the collection resulting from the taxation on consumption of digital services. These services are part of the innovative digital economy, moving expressive values, so political entities seek to tax it. This “tax war” between ISS and ICMS taxes, which are the responsibility of the Municipality and the State, respectively, is a dispute over who should tax these digital services. The competences of political entities to carry out taxation are examined and the digital services that fit the taxation on consumption are analyzed: Internet of Things, E-Commerce, streaming, digital advertising and cloud computing. Political entities look for similarities in these services and try to adapt them as they do not fit perfectly into the definition of the two taxes. For this reason, this type of taxation is constantly judicialized so that the Judiciary can decide if there is any unconstitutionality in carrying out this type of taxation. The taxation problems of these technologies occur because it is considered an archaic system and presenting closed definitions, which lead to the “all or nothing” rule. Either it fits or don't in the taxable event in question. Another problem found is based on the fact that taxation occurs at the source, since these digital services are found in the cloud, or internet, making it difficult to know their effective origin. These questions point to a possible solution: to reform the tax system in order to effectively tax these digital technologies and those that are yet to emerge, thus avoiding the judicialization of these demands that take time to be judged.
This monograph deals with the dispute between political entities, the State and the Municipality, to keep the collection resulting from the taxation on consumption of digital services. These services are part of the innovative digital economy, moving expressive values, so political entities seek to tax it. This “tax war” between ISS and ICMS taxes, which are the responsibility of the Municipality and the State, respectively, is a dispute over who should tax these digital services. The competences of political entities to carry out taxation are examined and the digital services that fit the taxation on consumption are analyzed: Internet of Things, E-Commerce, streaming, digital advertising and cloud computing. Political entities look for similarities in these services and try to adapt them as they do not fit perfectly into the definition of the two taxes. For this reason, this type of taxation is constantly judicialized so that the Judiciary can decide if there is any unconstitutionality in carrying out this type of taxation. The taxation problems of these technologies occur because it is considered an archaic system and presenting closed definitions, which lead to the “all or nothing” rule. Either it fits or don't in the taxable event in question. Another problem found is based on the fact that taxation occurs at the source, since these digital services are found in the cloud, or internet, making it difficult to know their effective origin. These questions point to a possible solution: to reform the tax system in order to effectively tax these digital technologies and those that are yet to emerge, thus avoiding the judicialization of these demands that take time to be judged.
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Palavras-chave
serviços digitais , ISS , ICMS , digital services