The Resource Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation

Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation

Label
Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
Title
Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
Creator
Subject
Language
  • por
  • eng
Summary
This article demonstrates how the digital economy revolution is having significant tax impacts, since traditional tax structures are based on the intermediation of transactions, the territoriality of activities and the tangibility of goods. The digital economy thus produces a vacuum arising from the minimization and even elimination of intermediaries in the conduct of legal business. Given this scenario, the task of identifying and controlling taxable materialities becomes more complex, requiring a debate about traditional concepts established in tax doctrine and jurisprudence so that it can follow the evolution and the impact of these new technologies. It is therefore imperative that the tax system be rethought, in the light of this new economic paradigm, under penalty that the tax administrations, subjected to this new panorama, use old categories to achieve new situations derived from digitization of the economy, causing certainly, tax chaos and a clear break with the commandments included in the Constitution of the Republic, especially affecting the fundamental rights of the individual
Citation source
In: Revista direito tributário atual. - São Paulo. - (2019), no. 42 ; p. 358-371
http://library.link/vocab/creatorName
  • Coppi, N. Guedes
  • Silva, T. Santos da
Geographic coverage
  • South America
  • Latin America
  • International
Language note
Portuguese
http://library.link/vocab/subjectName
  • tax system
  • digital economy
  • e-commerce
  • fundamental freedoms
  • taxpayer rights
  • VAT
  • information technology
  • taxable event
  • virtual currency
Label
Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/R-S/REVIDITRA/42_358-371.pdf
Instantiates
Publication
Note
20200211
Label
Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/R-S/REVIDITRA/42_358-371.pdf
Publication
Note
20200211

Library Locations

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