Um novo IVA? : adaptações do Imposto sobre Valor Agregado para a economia digital

Detalhes bibliográficos
Ano de defesa: 2021
Autor(a) principal: Castello, Melissa Guimarães lattes
Orientador(a): Silveira, Paulo Antonio Caliendo Velloso da lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Tese
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica do Rio Grande do Sul
Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
Departamento: Escola de Direito
País: Brasil
Palavras-chave em Português:
ISS
IBS
Palavras-chave em Inglês:
ISS
GST
Área do conhecimento CNPq:
Link de acesso: http://tede2.pucrs.br/tede2/handle/tede/9532
Resumo: The thesis focuses on the analysis of the suitability of Value Added Tax, with its present characteristics, to the digital economy. To this end, the structuring principles and the functioning of VAT are accessed (with emphasis on the European VAT and the Brazilian ICMS). This study uses the theory developed by Paulo de Barros Carvalho to identify the main elements of a VAT. Then, we move on to define what is meant by consumption arrangements of the digital economy, examining these new business models in the light of Schumpeter's theory. Finally, the adaptations of VAT to the digital economy are examined. One concludes that, due to changes in the consumption arrangements of the 21st Century, VAT should undergo changes in its structure. In particular, a VAT must be formulated with a broad tax base - “carrying out any operation with value added” - and it should follow the destination principle. There must also be adjustments in the cross border liability, establishing new responsibilities for collecting the tax. Thus, the adequate collection in international or regional operations will be secured.