Tributação de streaming: o conflito de competências entre os entes federados
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Manfrin, Stefania Acerbi
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O objetivo deste estudo é o de analisar a tributação de Streaming no Brasil, visto que a Constituição Federal de 1988 delimitou regras de competências tributárias e, por meio delas, podemos identificar se há ou não autorização para se tributar cada matéria. Quanto à tributação de novas tecnologias digitais, em especial do Streaming, nota-se um conflito de competências entre entes federados, quais sejam: Estados versus Municípios. No entanto, como será aprofundado, a atual redação constitucional não autoriza que nenhum deles tributem tal hipótese, pois é necessário que haja a contraposição entre, de um lado, os princípios da capacidade contributiva, da solidariedade e da igualdade e, de outro lado, da legalidade, da segurança jurídica e da liberdade. Para isso, esse estudo contará com uma análise das regras constitucionais de competências para se instituir o ICMS e o ISSQN, por meio da legislação, além do tratamento dado pela doutrina e pela jurisprudência, em especial do Supremo Tribunal Federal, a fim de indicar como tal tributação tem ocorrido no país. Ainda, vale adiantar que se pretende indicar que a atual redação constitucional não autoriza a tributação das atividades de Streaming por nenhum desses entes federados em disputa.
The objective of this study is to analyze the taxation of Streaming in Brazil, since the Federal Constitution of 1988 outlined the rules of tax competence and, through them, we can identify whether or not there is authorization to tax each matter. As for the taxation of new digital technologies, especially Streaming, there is a conflict of jurisdiction between federal entities, whatever they may be: States versus Municipalities. However, as will be deepened, the current constitutional wording doesn’t authorize any of them to tax this hypothesis, because it is necessary to have a counterposition between, on one side, the principles of contributory capacity, solidarity and equality and, on the other side, legality, legal security and freedom. To this end, this study will rely on an analysis of the constitutional rules of competences to institute the ICMS and the ISSQN, through legislation, in addition to the treatment given by doctrine and jurisprudence, especially the Federal Supreme Court, in order to indicate how such taxation has occurred in Brazil. Also, it is worth mentioning that the current constitutional wording does not authorize the taxation of Streaming activities by any of these federal entities in dispute.
The objective of this study is to analyze the taxation of Streaming in Brazil, since the Federal Constitution of 1988 outlined the rules of tax competence and, through them, we can identify whether or not there is authorization to tax each matter. As for the taxation of new digital technologies, especially Streaming, there is a conflict of jurisdiction between federal entities, whatever they may be: States versus Municipalities. However, as will be deepened, the current constitutional wording doesn’t authorize any of them to tax this hypothesis, because it is necessary to have a counterposition between, on one side, the principles of contributory capacity, solidarity and equality and, on the other side, legality, legal security and freedom. To this end, this study will rely on an analysis of the constitutional rules of competences to institute the ICMS and the ISSQN, through legislation, in addition to the treatment given by doctrine and jurisprudence, especially the Federal Supreme Court, in order to indicate how such taxation has occurred in Brazil. Also, it is worth mentioning that the current constitutional wording does not authorize the taxation of Streaming activities by any of these federal entities in dispute.
Descrição
Trabalho indicado pela banca examinadora ao Prêmio TCC
Palavras-chave
competências tributárias , ICMS , ISSQN , streaming , tax competences