A economia digital e a tributação no streaming: caso Netflix

• Autor(a) principal: Freitas, Adriana Buarque de Gusmão
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/42002
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Tributação digital; Tributação de streaming; Tributação do netflix; Conflito de competência ISS e ICMS; Digital taxation; Streaming taxation; Taxation of NETFLIX; Overlapping scope of services tax (ISS) and state vAT (ICMS)

The purpose of this study is to propose a debate on how the nation’s tax system has dealt with the applications arising from the digital economy. Specifically, it seeks to address the ways in which legal scholarship and jurisprudence have understood the activities present in the web economy. Over the course of this study, some of these digital applications are identified, along with their capacity to generate wealth and their potential for reinventing society. Starting with the presentation of the principal digital applications, the study moves on to examine the manner in which our normative framework has evolved to allow for taxation. To this end, the study analyzes currents in scholarship and specific judgments which have been employed to define the tax liability matrix for said applications. Using the theoretical analysis developed, it identifies a type of conflict between the applicability of Services Tax (ISSQN) and State VAT (ICMS) with respect to digital activities. In light of decisions by the Brazilian Federal Supreme Court (STF) and the work of scholars, the taxable liability of the Netflix streaming platform is also examined. Finally, the study presents a synthesis of the principal difficulties and challenges involved in taxing the emergent and commendable digital economy