Banca de DEFESA: Jemima Feitosa Bemvindo

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Jemima Feitosa Bemvindo
DATE: 27/07/2023
TIME: 14:00
LOCAL: https://teams.microsoft.com/l/meetup-join/19%3ameeting_OWQwMmQ4YjYtZGRjZS00MGE2LWEyOWMtZGM2MGNiYmQwY
TITLE:

"EXTRAFISCALITY OF IMPORT TAX IN E-COMMERCE".

KEY WORDS:

Tax Law, Customs Law, Import Tax, Extrafiscality, E-commerce, Imports, tax-free

PAGES: 90
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

Taxation has undergone constant changes over time, and consequently, it’s necessary for different areas of law adapt to emerging social realities. Tax law, being an area of law, it is required of him also adjustment for these changes. In recent decades due to technological advances, society can witness a series of advances in a short time, including the creation of electronic commerce, commonly referred to as e-commerce. This new way of marketing has brought issues to be resolved within tax law. In studies on Taxation, the existence of extrafiscality is observable, a phenomenon that deserves attention, since it is an instrument for the state to regulate society. When discussing extrafiscality, it becomes evident that state intends to intervene in politics, economy, society and other domains. Many taxes have the extrafiscal character, among these, here there is the highlight for the import tax, this tax despite collecting its main function is extrafiscal. This research will seek to analyze the extrafiscality of the import tax in e-commerce relations, the challenges faced by legislators and judges as a result of the tax nebulities of these relations, in addition, the approach to the large flow of imports of small value goods by e-commerce and how the extrafiscality of the import tax can help and solve the difficulties that arose with these situations. At first, the approach of the work will be on tax extrafiscality highlighting its importance, history and applicability in Brazilian legislation. Then, in the second chapter, the treatment is for the import tax with emphasis on the importance of foreign trade, the history of said tax in Brazilian legislation, the specifics and its parent rule. In the third chapter, the issue addressed is about taxation in e-commerce, especially the import tax in e-commerce and the problems about this topic, in addition, notes of jurisprudence about these issues. Finally, this part the relationship of the extrafiscality of the import tax and e-commerce and brief notes of the future challenges that need to be confronted in this area.

COMMITTEE MEMBERS:
Externo à Instituição - JEFERSON TEODOROVICZ - FGV
Externo à Instituição - MARTINHO MARTINS BOTELHO - UNINTER
Presidente - 154321 - ANTONIO DE MOURA BORGES
Interno - 1549538 - OTHON DE AZEVEDO LOPES