Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro

• Autor(a) principal: Nobrega, Talita Lima Medre
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: https://dspace.mackenzie.br/handle/10899/28408
• topic: indústria 4.0; tributação; novas tecnologias; economia digital; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

Industry 4.0 is characterized by integrated systems with digital technology providing efficiency, productivity and safety, as well as new products and development the technology itself. Combining technologies with the Internet, companies will be able to offer services other than that we are already used to, resulting in better services. The effects of the digital economy are global, knowledge and ideas being quickly transferred, multiplication of physical products or services, and the speed of this transformations affect taxation. In the digital age the main asset is the intellectual capacity, knowledge is what adds value, contrary to industrial capitalism where the asset were machinery and tangible goods. The digital world has brought business disintermediation, virtualization of transactions and made global distance irrelevant. The new industrial revolution is not limited to the industrial processes of a factory, it also brings opportunities for the tax administration to develop technologically and improve its structures, exchange of information between different jurisdictions and methods to ensure collection. It would be possible that this new industry, with artificial intelligence, big data and analytics reduces the judicial demand and mistakes made by misguided tax planning. In order to meet the nation’s financial needs, the tax system in the new economy must be revised, instead of minor legislative changes and tax administration impositions, as it has been done in recent years. National initiatives for industrial development will not be enough without a tax overhaul that would make Brazil able to compete with global and more advanced economies in this regard, including reducing bureaucracy.