Tributação sobre serviços digitais – software as a service
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Quadrante Junior, Vagner
Orientador
Matsushita, Mariana Barboza Baeta Neves
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente estudo tem como objetivo examinar a tributação da computação na nuvem, também conhecida como Software as a Service, pelos tributos que incidem sobre o consumo no país, quais sejam, o ICMS e o ISS. A ideia de estudar a tributação da referida atividade surgiu em razão do aumento da demanda dos programas fornecidos através da nuvem em razão da pandemia da COVID-19. Nesse sentido, o estudo tratou de analisar as características do Software as a Service, além de traçar uma breve análise das Regra Matrizes do ICMS e ISS, por meio de apontamentos relacionados ao posicionamento dos Estados e Municípios, dos tribunais e da doutrina, a respeito do assunto para concluir pela necessidade de exercício da competência residual por parte da União Federal para a tributação da atividade.
The present study aims to examine the taxation of cloud computing, also known as Software as a Service, for the taxes levied on consumption in the country, which are the ICMS and ISS. The motivation of this study about the taxation of SaaS arose due to the increased demand for programs provided through the cloud due to the COVID-19 pandemic. In this sense, the study tried to analyze the characteristics of Software as a Service, in addition to tracing a brief analysis of the Matrix Rules of ICMS and ISS, and exhibit the position of States and Municipalities, courts and doctrine regarding the subject to conclude due to the need for the Federal Union to exercise residual competence to tax the activity.
The present study aims to examine the taxation of cloud computing, also known as Software as a Service, for the taxes levied on consumption in the country, which are the ICMS and ISS. The motivation of this study about the taxation of SaaS arose due to the increased demand for programs provided through the cloud due to the COVID-19 pandemic. In this sense, the study tried to analyze the characteristics of Software as a Service, in addition to tracing a brief analysis of the Matrix Rules of ICMS and ISS, and exhibit the position of States and Municipalities, courts and doctrine regarding the subject to conclude due to the need for the Federal Union to exercise residual competence to tax the activity.
Descrição
Trabalho indicado pela banca examinadora ao Prêmio TCC
Palavras-chave
direito tributário , software as a service , SaaS , ICMS , ISS , competência residual , tax law , residual competence