Tributação de software: a controvérsia quanto à incidência de ISS ou ICMS
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Kikuchi, Aline Harumi Toma
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Com a evolução da tecnologia, atualmente, não se consegue viver sem sua presença, em
especial, os programas de computador (softwares) e a fim de que os entes tributantes possam
satisfazer suas necessidades arrecadatórias, é necessário que realizem a tributação das
operações que ocorrem no país, seja em escala federal, estadual ou municipal. Neste contexto,
Estados e Municípios optaram por tributar as operações que envolvessem os softwares,
causando um conflito de competências entre esses entes. Desta forma, o presente artigo busca
discutir sobre as dificuldades e divergências com relação à definição do imposto mais adequado
a ser aplicado às operações envolvendo os softwares. Para isso, serão abordados de forma
individual tanto o Imposto sobre Operações relativas à Circulação de Mercadorias e Prestação
de Serviços de Transporte Interestadual e Interestadual e de Comunicação (ICMS) quanto o
Imposto sobre Serviço de Qualquer Natureza (ISS) e suas respectivas peculiaridades, bem como
uma possível alternativa à discussão.
With the evolution of technology, it is currently impossible to live without its presence, especially computer programs (software) and in order for taxing entities to fulfill their tax collection needs, it is necessary for them to carry out taxation of the operations that occur in the country, whether on a federal, state or municipal scale. In this context, States and Municipalities chose to tax operations involving softwares, causing a conflict of competences between these entities. Therefore, this article seeks to discuss the difficulties and divergences regarding the definition of the most appropriate tax to be applied to operations involving software. To do so, both the Tax on Operations relating to the Circulation of Goods and the Provision of Interstate and Interstate Transport and Communication Services (ICMS) and the Tax on Services of Any Nature (ISS) and their respective peculiarities will be addressed individually, as well as a possible alternative to the discussion.
With the evolution of technology, it is currently impossible to live without its presence, especially computer programs (software) and in order for taxing entities to fulfill their tax collection needs, it is necessary for them to carry out taxation of the operations that occur in the country, whether on a federal, state or municipal scale. In this context, States and Municipalities chose to tax operations involving softwares, causing a conflict of competences between these entities. Therefore, this article seeks to discuss the difficulties and divergences regarding the definition of the most appropriate tax to be applied to operations involving software. To do so, both the Tax on Operations relating to the Circulation of Goods and the Provision of Interstate and Interstate Transport and Communication Services (ICMS) and the Tax on Services of Any Nature (ISS) and their respective peculiarities will be addressed individually, as well as a possible alternative to the discussion.
Descrição
Palavras-chave
direito tributário , tributação , ISS , ICMS , software , tax law , taxation