Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro
Autor(a) principal: | |
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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 |
Resumo: | 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. |
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2021-12-13T18:21:26Z2021-12-13T18:21:26Z2020-02-02NOBREGA, Talita Lima Medre. Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro. 2020. 119 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2020.https://dspace.mackenzie.br/handle/10899/28408Industry 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.A indústria 4.0 se caracteriza pelos sistemas integrados, com tecnologia digital proporcionando eficiência, produtividade e segurança, além dos novos produtos e desenvolvimento da própria tecnologia. Com o benefício das tecnologias e internet, as empresas poderão oferecer serviços distintos do que já estamos acostumados, resultando em serviços melhores. Os efeitos da economia digital são globais, ao transferir o conhecimento e ideias celeremente, os produtos físicos ou serviços se multiplicam, e a velocidade dessas transformações afetam a tributação. Na era digital o principal ativo é a capacidade intelectual, o que agrega valor é o conhecimento, diferente do capitalismo industrial onde o ativo era a máquina e bens tangíveis. O mundo digital trouxe a desintermediação dos negócios, a virtualização das transações e tornou irrelevante a distância global. A nova revolução industrial não se resume aos processos industriais de uma fábrica, também traz oportunidades para a administração tributária se desenvolver tecnologicamente e melhorar suas estruturas, troca de informações entre as diferentes jurisdições e métodos para garantir a arrecadação. É possível que essa nova indústria, com inteligência artificial, big data e analytics diminua a demanda judicial e os erros cometidos por planejamentos tributários equivocados. Visando atender as necessidades financeiras das nações, o sistema tributário na nova economia deve ser reformulado, ao invés de pontuais alterações legislativas e imposições da administração tributária, como tem sido feito nos últimos anos. As iniciativas nacionais para desenvolvimento industrial não serão suficientes sem uma reformulação tributária que deixe o Brasil apto a concorrer com economias globais e já mais avançadas nesse sentido, incluindo a redução de burocracia.application/pdfporUniversidade Presbiteriana MackenzieDireito Político e EconômicoUPMBrasilFaculdade de Direito (FDIR)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessindústria 4.0tributaçãonovas tecnologiaseconomia digitalCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIOTributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiroinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisDel Masso, Fabiano Dolenchttp://lattes.cnpq.br/3862063802287003Menezes, Daniel Francisco Nagaohttp://lattes.cnpq.br/4101655062938301Ferreira, Robsonhttp://lattes.cnpq.br/0093799831324545Nobrega, Talita Lima MedreIndustry 4.0taxationnew technologiedigital 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Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
title |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
spellingShingle |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro Nobrega, Talita Lima Medre indústria 4.0 tributação novas tecnologias economia digital CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO |
title_short |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
title_full |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
title_fullStr |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
title_full_unstemmed |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
title_sort |
Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro |
author |
Nobrega, Talita Lima Medre |
author_facet |
Nobrega, Talita Lima Medre |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Del Masso, Fabiano Dolenc |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3862063802287003 |
dc.contributor.referee1.fl_str_mv |
Menezes, Daniel Francisco Nagao |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/4101655062938301 |
dc.contributor.referee3.fl_str_mv |
Ferreira, Robson |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0093799831324545 |
dc.contributor.author.fl_str_mv |
Nobrega, Talita Lima Medre |
contributor_str_mv |
Del Masso, Fabiano Dolenc Menezes, Daniel Francisco Nagao Ferreira, Robson |
dc.subject.por.fl_str_mv |
indústria 4.0 tributação novas tecnologias economia digital |
topic |
indústria 4.0 tributação novas tecnologias economia digital CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO |
description |
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. |
publishDate |
2020 |
dc.date.issued.fl_str_mv |
2020-02-02 |
dc.date.accessioned.fl_str_mv |
2021-12-13T18:21:26Z |
dc.date.available.fl_str_mv |
2021-12-13T18:21:26Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
NOBREGA, Talita Lima Medre. Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro. 2020. 119 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2020. |
dc.identifier.uri.fl_str_mv |
https://dspace.mackenzie.br/handle/10899/28408 |
identifier_str_mv |
NOBREGA, Talita Lima Medre. Tributação e novas tecnologias : indústria 4.0 e os impactos no sistema tributário brasileiro. 2020. 119 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2020. |
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