A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil
The article draws an overview of the challenges and changes that the digital economy will impose on taxation, particularly in the Brazilian case. Among other aspects, the difficulty of income taxation, transformations in the world of work and the rise of intangible goods will be addressed. Especiall...
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| Egile Nagusiak: | , , |
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| Formatua: | Artikulua |
| Hizkuntza: | Portugalera |
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2019
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7219824 |
| Baliabidea: | Revista Brasileira de Direito, ISSN 2238-0604, Vol. 15, Nº. 1 (Enero - abril), 2019, pags. 145-167 |
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The article draws an overview of the challenges and changes that the digital economy will impose on taxation, particularly in the Brazilian case. Among other aspects, the difficulty of income taxation, transformations in the world of work and the rise of intangible goods will be addressed. Especially for Brazil, there are three major or special obstacles to be overcome: constitutional rigidity, existence of conflicts of competence between different subnational governments and the need to preserve federal autonomy. More than reforming, it will be inexorable to build a new tax system, amid a scenario of enormous uncertainties, including abroad. |
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