Tributação do Cloud Computing no Brasil e Perspectivas Frente ao Cenário Internacional
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Data
2021-11-26
Autores
Santos, Michelle Fialkoski Mendes dos
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Universidade Estadual Paulista (Unesp)
Resumo
O presente trabalho tem como escopo analisar a evolução histórica da economia digital no Brasil e no mundo, com ênfase no cloud computing, adentrando as premissas que melhor se inserem na qualificação jurídico-tributária de todos os sistemas que se inserem na computação em nuvem. Para isso, considerou-se oportuno analisar alguns conceitos internacionais como a definição do estabelecimento permanente e os possíveis enquadramentos de cloud computing, na tentativa de definir sua natureza jurídica, o que se mostrou crucial, uma vez tal análise permitiu identificar se as atividades se encaixariam nas hipóteses de incidência do ISS e do IR. Além disso, por ter intima relação com o objeto do estudo, foi analisado e demonstrado as discussões internacionais sobre a tributação do cloud computing e da economia digital, perpassando para o projeto BEPS, bem como as questões fiscais relacionadas a tributação do sistema de computação em nuvem no Brasil, que adentram no tema da competência tributária e a guerra fiscal entre Municípios e Estados. Não obstante, foi demonstrado os motivos da tributação do sistema em nuvem não comportar a hipótese de incidência do ICMS, sendo classificado como serviço e tributado pelo ISS. Da mesma forma, foi demonstrado as posições recentes do STF, enquanto tribunal competente para julgar tais conflitos, sobre o tema, bem como o posicionamento da receita quando da importação do cloud computing pelo Brasil. Por fim, foram analisadas as perspectivas e o cenário atual da discussão no país, bem como as possibilidades de mudança e a insuficiência do sistema jurídico tributário em acompanhar as discussões internacionais e a tributação adequada dos novos modelos de tecnologia, que se tornam cada vez mais comuns e avançados na realidade humana. A pesquisa terá como foco a abordagem multimetodológica, através da metodologia exploratória, dividida na aplicação dos conceitos gerais e da técnica de pesquisa bibliográfica, para em seguida adentrar na interpelação jurisprudencial e o panorama encontrado sobre o assunto em referência.
The present work aims to analyze the historical evolution of the digital economy in Brazil and in the world, with emphasis on cloud computing, entering the premises that best fit the legal-tax qualification of all systems that are inserted in cloud computing. To this end, it was considered appropriate to analyze some international concepts such as the definition of permanent establishment and the possible frameworks of cloud computing, in an attempt to define its legal nature, which proved crucial, since this analysis allowed to identify whether the activities would fit in the hypotheses of ISS and IR incidence. Moreover, by having intimate relation with the object of the study, it was analyzed and demonstrated the international discussions on the taxation of cloud computing and digital economy, passing to the BEPS project, as well as tax issues related to taxation of cloud computing system in Brazil, which enter the theme of tax competence and tax war between municipalities and states. Nevertheless, it was shown the reasons for the taxation of the cloud does not include the ICMS hypothesis, being classified as a service and taxed by the ISS. Likewise, it was shown the recent positions of the STF, as the competent court to judge such conflicts, on the subject, as well as the position of the revenue when cloud computing was imported by Brazil. At last, the perspectives and current scenario of the discussion in the country were analyzed, as well as the possibilities of change and the insufficiency of the legal tax system in keeping up with international discussions and the appropriate taxation of new technology models, which are becoming increasingly common and advanced in human reality. The research will focus on the multimethodological approach, through the exploratory methodology, divided into the application of general concepts and the bibliographical research technique, to then enter into the jurisprudential interpellation and the panorama found on the subject in reference.
The present work aims to analyze the historical evolution of the digital economy in Brazil and in the world, with emphasis on cloud computing, entering the premises that best fit the legal-tax qualification of all systems that are inserted in cloud computing. To this end, it was considered appropriate to analyze some international concepts such as the definition of permanent establishment and the possible frameworks of cloud computing, in an attempt to define its legal nature, which proved crucial, since this analysis allowed to identify whether the activities would fit in the hypotheses of ISS and IR incidence. Moreover, by having intimate relation with the object of the study, it was analyzed and demonstrated the international discussions on the taxation of cloud computing and digital economy, passing to the BEPS project, as well as tax issues related to taxation of cloud computing system in Brazil, which enter the theme of tax competence and tax war between municipalities and states. Nevertheless, it was shown the reasons for the taxation of the cloud does not include the ICMS hypothesis, being classified as a service and taxed by the ISS. Likewise, it was shown the recent positions of the STF, as the competent court to judge such conflicts, on the subject, as well as the position of the revenue when cloud computing was imported by Brazil. At last, the perspectives and current scenario of the discussion in the country were analyzed, as well as the possibilities of change and the insufficiency of the legal tax system in keeping up with international discussions and the appropriate taxation of new technology models, which are becoming increasingly common and advanced in human reality. The research will focus on the multimethodological approach, through the exploratory methodology, divided into the application of general concepts and the bibliographical research technique, to then enter into the jurisprudential interpellation and the panorama found on the subject in reference.
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Imposto sobre serviços, Competência tributária, Economia