Tributação de softwares e a guerra fiscal entre estados e municípios
Carregando...
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Santos, Lucas Henrique Soares
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho versa sobre a tributação de softwares e a guerra fiscal entre Estados e Municípios. Tem como objetivo analisar a origem dos softwares, seus tipos e como é realizada sua tributação, além de procurar compreender o impacto da guerra fiscal entre os Estados e Municípios. Mais especificamente, tal trabalho possui três objetivos: I. Estudar a origem dos softwares e os seus tipos, bem como demonstrar sua relevância na atualidade; II. Analisar os tipos de software, o sistema jurídico tributário brasileiro, verificando alguns princípios constitucionais e a distribuição de competências para instituir tributos, a regra-matriz de incidência tributária referente ao ICMS e ao ISSQN, bem como, associar essa primeira análise com a jurisprudência do Poder Judiciário e dos Órgãos Administrativos, as respostas às soluções de consulta apresentadas pela Receita Federal e a doutrina pátria; III. Analisar a movimentação dos Estados e Municípios buscando a arrecadação de impostos sobre bens digitais, nesse contexto, a tributação dos softwares e a guerra fiscal entre ambos. O estudo foi realizado com base na legislação e na jurisprudência pátria, também, através de uma pesquisa bibliográfica e do levantamento de dados em pesquisas e jornais. Por fim, busca-se solucionar a problemática que se revela.
This paper deals with software taxation and the fiscal war between states and municipalities. It’s objective is to analyze the origin of software, it’s types and how it is taxed, as well as to understand the impact of the fiscal war between states and municipalities. More specifically, such work has three objectives: I. Study the origin of software and it’s types, as the same time as demonstrate it’s relevance today; II. Analyze the types of software, the Brazilian tax legal system, checking some constitucional principles and the distribution of powers to institute taxes, the ICMS and ISSQN tax incidence matrix rule, additionally associate the first analysis with the jurisprudence of the Judiciary and the Administrative Bodies, the answers to the Consultative Solutions presented by the Brazil’s Federal Revenue and the homeland doctrine; III. Analyze the movement of states and municipalities seeking to collect taxes on digital goods, in this context, the taxation of softwares and the fiscal war between them. The study was carried out based on the legislation and the national jurisprudence, also through a bibliographical research and the data collection in researches and newspapers. Finally, we seek to solve the problem that is revealed.
This paper deals with software taxation and the fiscal war between states and municipalities. It’s objective is to analyze the origin of software, it’s types and how it is taxed, as well as to understand the impact of the fiscal war between states and municipalities. More specifically, such work has three objectives: I. Study the origin of software and it’s types, as the same time as demonstrate it’s relevance today; II. Analyze the types of software, the Brazilian tax legal system, checking some constitucional principles and the distribution of powers to institute taxes, the ICMS and ISSQN tax incidence matrix rule, additionally associate the first analysis with the jurisprudence of the Judiciary and the Administrative Bodies, the answers to the Consultative Solutions presented by the Brazil’s Federal Revenue and the homeland doctrine; III. Analyze the movement of states and municipalities seeking to collect taxes on digital goods, in this context, the taxation of softwares and the fiscal war between them. The study was carried out based on the legislation and the national jurisprudence, also through a bibliographical research and the data collection in researches and newspapers. Finally, we seek to solve the problem that is revealed.
Descrição
Palavras-chave
tributação de softwares , guerra fiscal , tributação , ICMS , ISSQN , software taxation , taxation , tax war