Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais

Detalhes bibliográficos
Autor(a) principal: Bomtempo, Eug??nio Pacceli de Morais
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2138
Resumo: This Dissertation addresses the legality and economic efficiency of tax immunities for e-books, music and video digital recordings. Based on the Kaldor-Hicks criterion, it is not possible to affirm whether these tax immunities are economically efficient, since the music and e-books markets are very concentrated. These Immunities may cause these segments become more concentrated and vertically integrated, increasing the risk of appropriation, by the majors, of part of the consumer surplus and part of the state revenues. The tax immunity of e-books can accelerate the disintegration of the printed books market. However, if the minimum extensive interpretation is applied for tax immunity of e-books the social costs may be mitigated. The musical tax immunity is phrased as a very open legal clause, so if the Supreme Court come up with an interpretation of the related laws according to the Federal Constitution, instead of broadening its meaning, its inefficiencies can be alleviated.
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spelling Valad??o, Marcos Aur??lio Pereirahttp://lattes.cnpq.br/3748040229048548http://lattes.cnpq.br/4601093030991678Bomtempo, Eug??nio Pacceli de Morais2017-06-05T17:37:49Z2015-12-09BOMTEMPO, Eug??nio Pacceli de Morais. Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais. 2015. 379 p. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.https://bdtd.ucb.br:8443/jspui/handle/tede/2138This Dissertation addresses the legality and economic efficiency of tax immunities for e-books, music and video digital recordings. Based on the Kaldor-Hicks criterion, it is not possible to affirm whether these tax immunities are economically efficient, since the music and e-books markets are very concentrated. These Immunities may cause these segments become more concentrated and vertically integrated, increasing the risk of appropriation, by the majors, of part of the consumer surplus and part of the state revenues. The tax immunity of e-books can accelerate the disintegration of the printed books market. However, if the minimum extensive interpretation is applied for tax immunity of e-books the social costs may be mitigated. The musical tax immunity is phrased as a very open legal clause, so if the Supreme Court come up with an interpretation of the related laws according to the Federal Constitution, instead of broadening its meaning, its inefficiencies can be alleviated.A presente Disserta????o examina a juridicidade e efici??ncia econ??mica das imunidades tribut??rias dos e-books, fonogramas e videogramas musicais. Com base no crit??rio Kaldor-Hicks, n??o se ?? poss??vel afirmar estas imunidades tribut??rias objetivas sejam economicamente eficientes por serem estes mercados da m??sica e e-books muito concentrados. Essas imunidades podem fazer com que estes segmentos fiquem ainda mais concentrados e verticalizados, o que aumenta a chance de apropria????o de parte do excedente do consumidor e de parte das receitas do Estado pelas majors. A imunidade tribut??ria dos e-books pode acelerar a desestrutura????o do mercado do livro impresso. Mas, se aplicada a interpreta????o extensiva m??nima para a imunidade tribut??ria dos e-books os custos sociais podem ser abrandados. Quanto ?? imunidade tribut??ria musical, a cl??usula legal ficou muito aberta, assim, se o Supremo Tribunal Federal fizer interpreta????o conforme a Constitui????o Federal para regular a mat??ria, suas inefici??ncias podem ser mitigadas.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:19:32Z No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:37:49Z (GMT) No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5)Made available in DSpace on 2017-06-05T17:37:49Z (GMT). No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5) Previous issue date: 2015-12-09application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/4618/EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoE-booksFonogramasVideogramasImunidade tribut??riaCIENCIAS SOCIAIS APLICADAS::DIREITOJuridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicaisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-627295980608920470500500600-5048769973342439541-7277407233034425144info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82048https://200.214.135.178:8443/jspui/bitstream/tede/2138/1/license.txt76cd1e6bdecb11e4b12c81d5fe0f87b3MD51ORIGINALEugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdfEugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdfapplication/pdf658391https://200.214.135.178:8443/jspui/bitstream/tede/2138/2/EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf6ce81f340a7ce411fe0279b12bed97c4MD52THUMBNAILEugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf.jpgEugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf.jpgimage/jpeg5158https://200.214.135.178:8443/jspui/bitstream/tede/2138/3/EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf.jpgb92d481bde778ab53edacf8228c2ae6dMD53tede/21382017-06-06 01:02:57.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
title Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
spellingShingle Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
Bomtempo, Eug??nio Pacceli de Morais
E-books
Fonogramas
Videogramas
Imunidade tribut??ria
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
title_full Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
title_fullStr Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
title_full_unstemmed Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
title_sort Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais
author Bomtempo, Eug??nio Pacceli de Morais
author_facet Bomtempo, Eug??nio Pacceli de Morais
author_role author
dc.contributor.advisor1.fl_str_mv Valad??o, Marcos Aur??lio Pereira
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/3748040229048548
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/4601093030991678
dc.contributor.author.fl_str_mv Bomtempo, Eug??nio Pacceli de Morais
contributor_str_mv Valad??o, Marcos Aur??lio Pereira
dc.subject.por.fl_str_mv E-books
Fonogramas
Videogramas
Imunidade tribut??ria
topic E-books
Fonogramas
Videogramas
Imunidade tribut??ria
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv This Dissertation addresses the legality and economic efficiency of tax immunities for e-books, music and video digital recordings. Based on the Kaldor-Hicks criterion, it is not possible to affirm whether these tax immunities are economically efficient, since the music and e-books markets are very concentrated. These Immunities may cause these segments become more concentrated and vertically integrated, increasing the risk of appropriation, by the majors, of part of the consumer surplus and part of the state revenues. The tax immunity of e-books can accelerate the disintegration of the printed books market. However, if the minimum extensive interpretation is applied for tax immunity of e-books the social costs may be mitigated. The musical tax immunity is phrased as a very open legal clause, so if the Supreme Court come up with an interpretation of the related laws according to the Federal Constitution, instead of broadening its meaning, its inefficiencies can be alleviated.
dc.description.abstract.por.fl_txt_mv A presente Disserta????o examina a juridicidade e efici??ncia econ??mica das imunidades tribut??rias dos e-books, fonogramas e videogramas musicais. Com base no crit??rio Kaldor-Hicks, n??o se ?? poss??vel afirmar estas imunidades tribut??rias objetivas sejam economicamente eficientes por serem estes mercados da m??sica e e-books muito concentrados. Essas imunidades podem fazer com que estes segmentos fiquem ainda mais concentrados e verticalizados, o que aumenta a chance de apropria????o de parte do excedente do consumidor e de parte das receitas do Estado pelas majors. A imunidade tribut??ria dos e-books pode acelerar a desestrutura????o do mercado do livro impresso. Mas, se aplicada a interpreta????o extensiva m??nima para a imunidade tribut??ria dos e-books os custos sociais podem ser abrandados. Quanto ?? imunidade tribut??ria musical, a cl??usula legal ficou muito aberta, assim, se o Supremo Tribunal Federal fizer interpreta????o conforme a Constitui????o Federal para regular a mat??ria, suas inefici??ncias podem ser mitigadas.
description This Dissertation addresses the legality and economic efficiency of tax immunities for e-books, music and video digital recordings. Based on the Kaldor-Hicks criterion, it is not possible to affirm whether these tax immunities are economically efficient, since the music and e-books markets are very concentrated. These Immunities may cause these segments become more concentrated and vertically integrated, increasing the risk of appropriation, by the majors, of part of the consumer surplus and part of the state revenues. The tax immunity of e-books can accelerate the disintegration of the printed books market. However, if the minimum extensive interpretation is applied for tax immunity of e-books the social costs may be mitigated. The musical tax immunity is phrased as a very open legal clause, so if the Supreme Court come up with an interpretation of the related laws according to the Federal Constitution, instead of broadening its meaning, its inefficiencies can be alleviated.
publishDate 2015
dc.date.issued.fl_str_mv 2015-12-09
dc.date.accessioned.fl_str_mv 2017-06-05T17:37:49Z
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dc.identifier.citation.fl_str_mv BOMTEMPO, Eug??nio Pacceli de Morais. Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais. 2015. 379 p. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2138
identifier_str_mv BOMTEMPO, Eug??nio Pacceli de Morais. Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais. 2015. 379 p. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.
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dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
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