Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/17162 |
Resumo: | Abstract: The goal of the present study consists of examining the taxation of software focusing on the municipal service tax (ISS) and the tax on the circulation of goods and on services of interstate and Intermunicipal transportation and communication (ICMS). It is not properly a new theme and it was for sure deeply discussed along the last three decades. Nevertheless, the taxation of software is a topic of constant evolution, due to the fact that the software itself is a good that composes the information technology segment, which suffers changes in every minute, bringing more modernity to our day-by-day. The technological innovation introduces effective changes in the computing elements from the past and, as a consequence, the criteria used by the courts to define the tax treatment of software are also modified. Therefore, new challenges about the topic are set, especially in how to adapt the fundamentals before defined by the jurisprudence to guide the taxation of this important economic segment. Thus, reviewing relevant topics discussed in the past, such as the definition of the levy of these taxes based on technical and commercial concepts of computing program (standard software and personalized software), becomes extremely important. This study intends to demonstrate that, in spite of the fast and endless technological evolution, the taxation of software by ISS and ICMS must consider in the first place the characteristics of the legal transaction that supports the supply of the computer program, using its technical aspects as auxiliary elements to define the more adequate tax treatment. |
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Barthem Neto, HélioEscolas::DIREITO SPAraujo, Juliana Furtado CostaPiscitelli, Tathiane dos SantosMiguel, Carolina RomaniniOliveira, Júlio Maria deAraujo, Juliana Furtado Costa2016-09-30T14:56:46Z2016-09-30T14:56:46Z2016-08-09BARTHEM NETO, Hélio. Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.http://hdl.handle.net/10438/17162Abstract: The goal of the present study consists of examining the taxation of software focusing on the municipal service tax (ISS) and the tax on the circulation of goods and on services of interstate and Intermunicipal transportation and communication (ICMS). It is not properly a new theme and it was for sure deeply discussed along the last three decades. Nevertheless, the taxation of software is a topic of constant evolution, due to the fact that the software itself is a good that composes the information technology segment, which suffers changes in every minute, bringing more modernity to our day-by-day. The technological innovation introduces effective changes in the computing elements from the past and, as a consequence, the criteria used by the courts to define the tax treatment of software are also modified. Therefore, new challenges about the topic are set, especially in how to adapt the fundamentals before defined by the jurisprudence to guide the taxation of this important economic segment. Thus, reviewing relevant topics discussed in the past, such as the definition of the levy of these taxes based on technical and commercial concepts of computing program (standard software and personalized software), becomes extremely important. This study intends to demonstrate that, in spite of the fast and endless technological evolution, the taxation of software by ISS and ICMS must consider in the first place the characteristics of the legal transaction that supports the supply of the computer program, using its technical aspects as auxiliary elements to define the more adequate tax treatment.O objeto do presente estudo consiste em examinar a tributação dos softwares sob as perspectivas do ISS e do ICMS. Não se trata propriamente de um tema novo, sendo certo que muito já se discutiu a seu respeito ao longo das últimas três décadas. No entanto, a tributação do software é assunto em constante evolução, eis que o software em si é bem que integra o segmento de informática e este se modifica a cada momento, trazendo cada vez mais modernidade ao nosso dia-a-dia. A inovação tecnológica introduz alterações efetivas nos elementos informáticos de outrora e os critérios utilizados pelos tribunais para se definir o tratamento tributário do software, por decorrência, também são alterados. Surgem, assim, novos desafios relacionados ao assunto, em especial como adaptar os fundamentos anteriormente consagrados pela jurisprudência para direcionar a tributação deste importante segmento econômico. Assim, revisitar temas relevantes, discutidos no passado, como a definição da incidência desses tributos a partir de conceitos técnico-comerciais dos programas de computador (softwares de prateleira e softwares por encomenda), torna-se extremamente importante. O presente estudo visa, portanto, examinar os novos desafios da tributação do software, sob as perspectivas do ISS e do ICMS, a partir dos novos negócios existentes no segmento da informática, viabilizados pelos 'downloads' e pelo acesso remoto ao ambiente de nuvem ('cloud computing'). O presente estudo visa, por essência, demonstrar que, a despeito da evolução tecnológica veloz e infindável, a tributação do software pelo ISS e pelo ICMS deve colocar em primeiro plano as características do negócio jurídico que alicerçam o fornecimento do programa de computador, utilizando seus aspectos técnicos como elementos meramente auxiliares da definição do tratamento tributário mais adequado à hipótese.porSoftwareDownloadCloud computingPrograma de computadorSuporte informático (corpus mechanicum)Negócio jurídicoCorpus mechanicumDireitoDireito tributário - BrasilSoftware - ImpostosImposto sobre circulação de mercadorias e serviçosImposto sobre serviçosNovos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computinginfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas 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|
dc.title.por.fl_str_mv |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
title |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
spellingShingle |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing Barthem Neto, Hélio Software Download Cloud computing Programa de computador Suporte informático (corpus mechanicum) Negócio jurídico Corpus mechanicum Direito Direito tributário - Brasil Software - Impostos Imposto sobre circulação de mercadorias e serviços Imposto sobre serviços |
title_short |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
title_full |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
title_fullStr |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
title_full_unstemmed |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
title_sort |
Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing |
author |
Barthem Neto, Hélio |
author_facet |
Barthem Neto, Hélio |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.member.none.fl_str_mv |
Araujo, Juliana Furtado Costa Piscitelli, Tathiane dos Santos Miguel, Carolina Romanini Oliveira, Júlio Maria de |
dc.contributor.author.fl_str_mv |
Barthem Neto, Hélio |
dc.contributor.advisor1.fl_str_mv |
Araujo, Juliana Furtado Costa |
contributor_str_mv |
Araujo, Juliana Furtado Costa |
dc.subject.eng.fl_str_mv |
Software Download Cloud computing |
topic |
Software Download Cloud computing Programa de computador Suporte informático (corpus mechanicum) Negócio jurídico Corpus mechanicum Direito Direito tributário - Brasil Software - Impostos Imposto sobre circulação de mercadorias e serviços Imposto sobre serviços |
dc.subject.por.fl_str_mv |
Programa de computador Suporte informático (corpus mechanicum) Negócio jurídico |
dc.subject.lat.fl_str_mv |
Corpus mechanicum |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Direito tributário - Brasil Software - Impostos Imposto sobre circulação de mercadorias e serviços Imposto sobre serviços |
description |
Abstract: The goal of the present study consists of examining the taxation of software focusing on the municipal service tax (ISS) and the tax on the circulation of goods and on services of interstate and Intermunicipal transportation and communication (ICMS). It is not properly a new theme and it was for sure deeply discussed along the last three decades. Nevertheless, the taxation of software is a topic of constant evolution, due to the fact that the software itself is a good that composes the information technology segment, which suffers changes in every minute, bringing more modernity to our day-by-day. The technological innovation introduces effective changes in the computing elements from the past and, as a consequence, the criteria used by the courts to define the tax treatment of software are also modified. Therefore, new challenges about the topic are set, especially in how to adapt the fundamentals before defined by the jurisprudence to guide the taxation of this important economic segment. Thus, reviewing relevant topics discussed in the past, such as the definition of the levy of these taxes based on technical and commercial concepts of computing program (standard software and personalized software), becomes extremely important. This study intends to demonstrate that, in spite of the fast and endless technological evolution, the taxation of software by ISS and ICMS must consider in the first place the characteristics of the legal transaction that supports the supply of the computer program, using its technical aspects as auxiliary elements to define the more adequate tax treatment. |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-09-30T14:56:46Z |
dc.date.available.fl_str_mv |
2016-09-30T14:56:46Z |
dc.date.issued.fl_str_mv |
2016-08-09 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
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BARTHEM NETO, Hélio. Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
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http://hdl.handle.net/10438/17162 |
identifier_str_mv |
BARTHEM NETO, Hélio. Novos desafios da tributação do software no Brasil sob as perspectivas do ICMS e do ISS: do corpus mechanicum ao cloud computing. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
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http://hdl.handle.net/10438/17162 |
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