Tax liability of marketplace platforms in the national tax system
Over the past few years, there has been an exponential growth in commercial operations and increasingly decentralized service provision, driven by the popularization of the new business model known as e-commerce. Although the digitization of economic transactions has brought about conveniences, tax...
| Autores: | , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2024 |
| País: | Brasil |
| Recursos: | Instituto de Direito Constitucional e Cidadania (IDCC) |
| Repositório: | Revista do Instituto de Direito Constitucional e Cidadania (Online) |
| Idioma: | português |
| OAI Identifier: | oai:ojs2.revistadoidcc.com.br:article/200 |
| Acesso em linha: | https://revistadoidcc.com.br/index.php/revista/article/view/200 |
| Access Level: | Acceso aberto |
| Palavra-chave: | marketplaces responsabilidade tributação ; eficiência liabilty taxation efficiency |
| Resumo: | Over the past few years, there has been an exponential growth in commercial operations and increasingly decentralized service provision, driven by the popularization of the new business model known as e-commerce. Although the digitization of economic transactions has brought about conveniences, tax authorities face the challenge of taxing these virtual operations, especially those intermediated by marketplaces. The assignment of tax liability to platforms is a trend not only in Brazil but also on a global scale. The enactment of Constitutional Amendment nº 132/2023 marks a step towards harmonizing the national tax system with the digital commerce enforcement guidelines established in the European Union. However, it is crucial to ensure that the changes do not compromise the viability of marketplace activities. Therefore, care must be taken to ensure that the pursuit of revenue and efficiency in enforcement does not override the fundamental principles of the national tax system, especially regarding the constitutional rights and guarantees of Brazilian taxpayers. |
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