As impressões 3D’s e seus efeitos tributários no Brasil
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Carvalho, Guilherme Brito de
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O objetivo da presente monografia é demonstrar o desenvolvimento das Impressões 3D no decorrer dos anos, bem como os seus impactos tributários em todas as etapas utilizadas nesta tecnologia, como a Impressora 3D em si, os arquivos digitais imprimíveis, que são conhecidos como ‘’Blueprints’’, os programas de computadores utilizados em favor do funcionamento da Impressora 3D e o objeto impresso como resultado final.
Neste sentido, o ponto principal desta monografia é pontuar os conflitos de competência tributária existente entre as Fazendas Municipais, Estaduais e Nacional no que tange as atividades realizadas pelas Impressões 3D e demonstrar a análise das legislações específicas para determinar a incidência dos tributos devidos para cada uma etapa da Impressão 3D.
Por último, será demonstrado os aspectos tributários relativos a renda e faturamento adquiridos através da atividade de Impressão 3D, na perspectiva do PIS e da COFINS, bem como do Imposto de Renda.
The objective of this monograph is to demonstrate the development of 3D printing over the years, as well as its tax impacts in all stages used in this technology, such as the 3D Printer itself, the printable digital files, known as ''Blueprints'', the computer programs used in favor of the 3D Printer operation and the printed object as a final result. In this sense, the main point of this monograph is to point out the conflicts of tax jurisdiction between the Municipal, State and National Treasuries regarding the activities performed by the 3D Prints and demonstrate the analysis of specific legislation to determine the incidence of taxes due for each stage of 3D Printing. Finally, will be demonstrated the tax aspects related to income and revenue acquired through the activity of 3D Printing, from the perspective of PIS and COFINS, as well as Income Tax.
The objective of this monograph is to demonstrate the development of 3D printing over the years, as well as its tax impacts in all stages used in this technology, such as the 3D Printer itself, the printable digital files, known as ''Blueprints'', the computer programs used in favor of the 3D Printer operation and the printed object as a final result. In this sense, the main point of this monograph is to point out the conflicts of tax jurisdiction between the Municipal, State and National Treasuries regarding the activities performed by the 3D Prints and demonstrate the analysis of specific legislation to determine the incidence of taxes due for each stage of 3D Printing. Finally, will be demonstrated the tax aspects related to income and revenue acquired through the activity of 3D Printing, from the perspective of PIS and COFINS, as well as Income Tax.
Descrição
Palavras-chave
tributação , impressora 3D , impressões 3D , arquivo digital imprimível , taxation , 3D printer , 3D prints , printable digital file