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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2019
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7219824 |
| Source: | Revista Brasileira de Direito, ISSN 2238-0604, Vol. 15, Nº. 1 (Enero - abril), 2019, pags. 145-167 |
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dialnet-ar-18-ART00013620532020-02-05A Tributação na Era Digital e os Desafios do Sistema Tributário no BrasilCorreia Neto, Celso de BarrosRodrigues Afonso, José RobertoFuck, Luciano FelícioEconomia digitalTributaçãoTrabalhoFederalismoDigital EconomyTaxationWorkFederalismThe 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.O artigo desenha um panorama dos desafios e das mudanças que a economia digital imporá à tributação, em particular no caso brasileiro. São abordados, dentre outros aspectos, a dificuldade para tributação da renda, as transformações no mundo do trabalho e a ascensão dos bens intangíveis. A modernização dos tributos no Brasil precisará superar ao menos três grandes obstáculos: rigidez constitucional, conflitos de competência entre diferentes governos subnacionais e necessidade de preservação da autonomia federativa. Mais que reformar, será inexorável construir um novo sistema tributário em meio a um cenário de enormes incertezas, inclusive no exterior.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7219824(Revista) ISSN 2238-0604Revista Brasileira de Direito, ISSN 2238-0604, Vol. 15, Nº. 1 (Enero - abril), 2019, pags. 145-167porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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| source |
Revista Brasileira de Direito, ISSN 2238-0604, Vol. 15, Nº. 1 (Enero - abril), 2019, pags. 145-167
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| language |
Portuguese
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| topic |
Economia digital
Tributação Trabalho Federalismo Digital Economy Taxation Work Federalism |
| spellingShingle |
Economia digital
Tributação Trabalho Federalismo Digital Economy Taxation Work Federalism Correia Neto, Celso de Barros Rodrigues Afonso, José Roberto Fuck, Luciano Felício A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil |
| description |
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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| format |
Article
|
| author |
Correia Neto, Celso de Barros
Rodrigues Afonso, José Roberto Fuck, Luciano Felício |
| author_facet |
Correia Neto, Celso de Barros
Rodrigues Afonso, José Roberto Fuck, Luciano Felício |
| author_sort |
Correia Neto, Celso de Barros
|
| title |
A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil
|
| title_short |
A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil
|
| title_full |
A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil
|
| title_fullStr |
A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil
|
| title_full_unstemmed |
A Tributação na Era Digital e os Desafios do Sistema Tributário no Brasil
|
| title_sort |
tributação na era digital e os desafios do sistema tributário no brasil
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| publishDate |
2019
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7219824
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| _version_ |
1709750678821273600
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