A Taxation of disruptive technologies and tax reform: legal insecurity in the collection of taxes on the consumption of electronic equipment with software

• Autor(a) principal: Machado Guedes Alcoforado, Antônio
• Data de Publicação: 2021
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Disruptiva
• Texto Completo: http://revista.cers.com.br/ojs/index.php/revista/article/view/126
• topic: tributação; bens digitais; tecnologia disruptiva; software; reforma tributária; taxation; digital goods; disruptive technology; software; tax reform; fiscalidad; bienes digitales; tecnología disruptiva; software; reforma fiscal

Disruptive technologies are transforming intersubjective behaviors in the social fabric. The Law needs to evolve to regulate such conduct, but the interpretative construction externalized in legal norms does not follow, with the same speed, the accelerated social metamorphosis caused, mainly, by the incorporation of the internet and new technologies in the processes of production, commercialization and provision of digital goods and services. In this context, there is legal uncertainty in the taxation of digital goods, whether: due to the erroneous interpretation of the current positive law; by the delay in the interpretative harmonization, in the STF, of the tax rules on the digital economy; or due to the lack of definition in the calculation basis of taxes levied on electronic equipment with software. On the other hand, there are no scientific studies that measure the effects of taxes, inserted in the tax reform proposals, in progress in the National Congress, on the digital economy. The purpose of this study is to analyze, mainly through the methodological tool of the tax incidence matrix rule, the effectiveness of current and expected taxes, in the main tax reform proposals, with the objective of reaching goods with new technologies, especially software.