A tributação do comércio eletrônico: uma análise comparativa dos modelos dos Estados Unidos e da União Europeia visando à formulação de um novo sistema para o Brasil

Costa, Leonardo de Andrade
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The aim of this study was to present the structuring elements of taxation on electronic commerce in United States of America, European Union and Brazil and compare them with the objective to find elements in the foreign systems capable of reducing the complexity of the Brazilian rules regarding e-commerce. For each problem identified in Brazil, there was a solution proposed based on American or European rules. For the problem of taxation on Internet access, it was proposed the absence of taxation on it, as it occurs in United States. To address one of the main causes of complexity of the Brazilian system, which is the incidence of, at least, three taxes on consumption in the country, the solution proposed, based on the model adopted in European Union, was the institution of an only tax on consumption, the Value Added Tax – VAT or, alternatively, the legislative harmonization of the existing taxes. The premise initially adopted that the foreign models were capable of giving examples applicable to Brazil was verified. Electronic commerce is a multilateral phenomenon that must be addressed by a multilateral point of view. The study concludes that Brazil shall try to insert deeper in the dynamics of e-commerce, adopting some instruments of taxation existing in the international community as so the countries, in a global perspective, can deal with the Internet and its economic implications.

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