Tributação na atividade de impressão 3d
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Andrade, Giovanna Pereira de
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Devido ao rápido desenvolvimento tecnológico que vem acontecendo, muitas áreas do Direito
acabam por ficar à deriva, em especial no Direito Tributário, em relação à tributação de
atividades de impressão 3D. Nesse contexto, com a ausência de uma opinião formalizada
quanto à natureza jurídica dessa nova tecnologia, aumentam os conflitos entre União, Estado e
Municípios, gerando um ambiente de extrema insegurança jurídica. Além do conflito entre
administrações tributárias, ainda se discute se as referidas atividades de impressão 3D se
enquadrariam efetivamente em uma ou outra hipótese de incidência. Com isso, o presente
trabalho, por meio de pesquisa bibliográfica e documental, propõe analisar os desafios
regulatórios na tributação do imposto sobre circulação de mercadorias e serviços (ICMS),
imposto sobre serviços (ISS) e imposto sobre produtos industrializados (IPI). Discute-se as
hipóteses de incidência sobre esse tipo de atividade, traçando as características do
funcionamento 3D. Por fim, são apresentados os desafios técnicos e jurídicos, bem como o
sistema tributário brasileiro disfuncional
Due to the current rapid technological development that has been happening, many areas of Law end up adrift, especially in Tax Law in relation to the taxation of 3D printing activities. In this context, with the absence of a formal opinion on the legal nature of new technologies, this further increases conflicts between the Union, the State and the Municipalities, creating an environment of extreme legal uncertainty. In addition to the conflict between tax administrations, it is still debated whether these 3D printing activities would effectively fit into one or another incidence hypothesis. In this regard, the present work, through bibliographic and documentary research, proposes to analyze the regulatory challenges in the taxation of the tax on the circulation of goods and services (ICMS), the service tax (ISS) and the tax on industrialized products (IPI). The hypotheses of incidence on this type of activity were discussed, tracing the characteristics of 3D functioning. Finally, the technical and legal challenges are discussed, as well as the dysfunctional Brazilian tax system, showing some solution options
Due to the current rapid technological development that has been happening, many areas of Law end up adrift, especially in Tax Law in relation to the taxation of 3D printing activities. In this context, with the absence of a formal opinion on the legal nature of new technologies, this further increases conflicts between the Union, the State and the Municipalities, creating an environment of extreme legal uncertainty. In addition to the conflict between tax administrations, it is still debated whether these 3D printing activities would effectively fit into one or another incidence hypothesis. In this regard, the present work, through bibliographic and documentary research, proposes to analyze the regulatory challenges in the taxation of the tax on the circulation of goods and services (ICMS), the service tax (ISS) and the tax on industrialized products (IPI). The hypotheses of incidence on this type of activity were discussed, tracing the characteristics of 3D functioning. Finally, the technical and legal challenges are discussed, as well as the dysfunctional Brazilian tax system, showing some solution options
Descrição
Palavras-chave
tributação , ICMS , ISS , IPI , impressão 3D , taxation , 3D printing