Airbnb: Uma análise sobre a possibilidade de sua tributação

• Autor(a) principal: Mesquita Filho, Fernando Antônio Viana de
• Data de Publicação: 2020
• Outros Autores: Lima, Silvestre Cunha de
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1004
• topic: Airbnb; Economia Compartilhada.; Imposto Sobre Serviço de Qualquer Natureza – ISSQN.; Hospedagem; Tributação; 6.01.00.00-1 Direito

In a modernized and globalized world due to technological evolutions combined with the virtual environment, the numerous new opportunities that come in different ways to obtain extra income stand out. Currently, the provision of services often no longer follows the standards of traditional models, thanks to the recent technological advances of large companies, seeking to facilitate and reduce the means (supply) to obtain the ends (demand). The old pattern of employee and employer is increasingly being replaced by the figure of the self-employed person, who is his own boss, generating his own income in a process, which, in the vast majority of cases, is obtained in its entirety through the screen of a cell phone. In this environment, we have the phenomenon of shared economy, where the company has a virtual platform, where customers operate and are attracted to contract a service, which will be performed by an independent service provider connected to the company through its own assets. An example of this is Uber, the largest taxi company in the world, which does not have a single vehicle for this purpose, and it is up to “partners” to use their own vehicles to deliver the service. In the case studied, we have Airbnb, a virtual platform used worldwide to reserve properties for tourist purposes, where the company bridges the gap between the interested party and the owner of the property to make reservations. It is an innovative and very practical method, however, it may end up running into current tax forecasts. As it is a very new method, it is often necessary to verify that the services performed do not constitute a legal tax provision. The present study will be responsible for analyzing whether the nature of the services provided by Airbnb is in line with the provisions of current legislation, affecting its taxation, since the movement of wealth is wide and the State has the role of regulating a possible tax relationship arising from the possibilities that the shared economy brings, through the legal provisions in force, in order to obtain the contribution of what is not taxed today, increasing its collection, which is of public interest, benefiting the whole society.