Aspectos tributários do e-commerce e a figura do fiscal de tributos inerente ao ambiente globalizado brasileiro atual

Abstract

The work presented discusses the problems that are being faced by a new form of trade, e-commerce, also known as electronic commerce. Analyzed is the taxation exercised by the State and which taxes extant in Brazil from the time of discovery to current times. Initially, this work approaches the operation of the Internet, in a non-profound way, to understand the different characteristics that involve electronic commerce. The problem of the taxation of access providers to the Internet is approached to define if they are providers of communication services, or of services of any nature. It explores the possibility of tributary non-incidence with relationship to e-commerce. Also analyzed are the access providers, which have the same privileges to the relative secrets of communications that are constitutionally protected and this work studies whether the providers be obligated to furnish the information necessary to characterize the fundamental elements of facts generated of the taxes due and the information necessary in that sense. The current situation of e-commerce in Brazil, in the United States of America, and the difficulties and the progress achieved by the work groups of OECD are commented, as well as the progress that was achieved by the countries that compose the European Union concerning the intangibles sold on the Internet through download. The necessities that will make electronic transactions safe via the Internet: confidentiality; integrity; readiness; legitimacy; and non-disclaimer, will also be analyzed. The work is positioned in relation to the importance of the taxation of the assets/services digitally sold and the relevant participation of the tributary agent also performing in the analysis part of the computer science structure, collecting digital information and comparing log files among the parts that participate in the transactions. It is concluded by the new profile of tributary agents in the face of a globalized world without physical borders, through which products, services and knowledge are transacted in the form of bits, with relation to their taxation.