Banca de QUALIFICAÇÃO: Cícero de Oliveira Sabino

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Cícero de Oliveira Sabino
DATE: 28/08/2023
TIME: 10:00
LOCAL: https://teams.microsoft.com/l/meetup-join/19%3ameeting_Mjk5ZjhiNTYtOTI0NS00MmNhLWFmZmQtZmVhM2IyMzI4Y
TITLE:

"THE TAX MATRIX AND THE CHALLENGES OF TAXATION ON THE DISRUPTIVE ECONOMY PHENOMENON".

KEY WORDS:

Tax Matrix; social inequalities; taxation; digital economy;

PAGES: 40
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This research was born out of the relevance of analyzing the Brazilian Tax Matrix in conjunction with the phenomenon of the disruptive economy, which has been impacting the entire world in various ways. Traditional models of economic relations are being overcome in the face of this new economy, which has been called the 4th Industrial Revolution. It is unquestionable that this transformation has greatly changed the way business is done, and it is imperative that the actions of the Public Authorities are in step with this process, which presents new forms of management, circulation and generation of wealth.

While these new businesses are benefiting many people, especially those who work in the digital economy without being adequately taxed, to the detriment of taxpayers who work in the traditional economy, who are taxed on the basis of their economic activities, other global challenges are also emerging, such as consumer relations, labor relations, social security, financial markets and, above all, taxation. Of all this, perhaps the most pressing issue for governments, international organizations and civil societies with regard to the implications of a digital economy is the implications for taxation.

In fact, it is the duty of the state to act proactively (and even reactively) so as not to further aggravate the concentration of wealth in the country, which would thus increase social inequality and, even more forcefully, the lack of income.

In this context, there is an urgent need to analyze the Brazilian Tax Matrix in the light of this cyber business scenario, identifying possible problems in achieving fair and due taxation of economic agents, as well as thinking about solutions that allow the national tax system to act in harmony with economic disruption, not least because the State needs to have effective tools at its disposal for the full and regular exercise of its Power to Tax.

COMMITTEE MEMBERS:
Interno - 1151990 - MAMEDE SAID MAIA FILHO
Externo à Instituição - MARCIO AUGUSTO PEREIRA DA SILVA CAMPOS - RFB
Presidente - 1647964 - VALCIR GASSEN