{"id":11748,"date":"2024-07-04T11:09:13","date_gmt":"2024-07-04T14:09:13","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=11748"},"modified":"2024-07-04T11:09:13","modified_gmt":"2024-07-04T14:09:13","slug":"taxation-of-digital-transactions-a-comprehensive-and-worrying-analysis","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/en\/04\/07\/2024\/taxation-of-digital-transactions-a-comprehensive-and-worrying-analysis\/","title":{"rendered":"TAXATION OF DIGITAL TRANSACTIONS: A COMPREHENSIVE AND WORRYING ANALYSIS"},"content":{"rendered":"<pre><span style=\"font-size: 12px;\"><strong>ECONOMICS, BUSINESS AND THE LAW - EFFECTS AND IMPACTS<\/strong><\/span>\r\n<span style=\"font-size: 12px;\"><strong>TAXATION OF DIGITAL TRANSACTIONS: <\/strong><\/span>\r\n<span style=\"font-size: 12px;\"><strong>A COMPREHENSIVE AND WORRYING ANALYSIS<\/strong><\/span>\r\n<span style=\"font-size: 12px;\"><strong>We have been warning and commenting on the increase in the tax burden in Brazil for a long time. All to cover the hole in the public accounts and the consequent increase in the public deficit.<\/strong><\/span>\r\n<span style=\"font-size: 12px;\">Below is some information on the current Brazilian public deficit.<\/span><\/pre>\n<ul>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml\">In 2023, the Brazilian government closed its accounts with a historic deficit of R$ 230 billion (...) This is the worst result since 2020, the year the Covid pandemic began <\/a>(JORNAL NACIONAL, 2024)<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml\">The primary result of the consolidated public sector was a R$1.2 billion surplus in March [2024], compared to a R$14.2 billion deficit in the same month of 2023<\/a> (...) <a href=\"https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml\">In twelve months, the consolidated public sector accumulated a deficit of R$ 252.9 billion, equivalent to 2.29% of GDP<\/a><strong><u> (...)<\/u><\/strong><a href=\"#_ftn2\" name=\"_ftnref2\"><u>[2]<\/u><\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml\">Consolidated public sector debt rose by 0.4 percentage points of GDP, from 75.1% of GDP in January 2024 to 75.5% of GDP in February - the equivalent of R$ 8.3 trillion<\/a><a href=\"#_ftn3\" name=\"_ftnref3\"><u>[3]<\/u><\/a>.<\/span><\/pre>\n<\/li>\n<\/ul>\n<pre>\r\n<span style=\"font-size: 12px;\">Please note that these figures are the most recent available and may have already changed. For the most up-to-date information, I recommend checking official government websites or financial institutions.<\/span>\r\n<span style=\"font-size: 12px;\">Furthermore, we have:<\/span><\/pre>\n<ul>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml\">The Brazilian government is looking for solutions to reverse the deficit scenario in 2024<\/a> (JORNAL NACIONAL, 2024).<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2022-04\/governo-estima-deficit-primario-de-r-6591-bi-em-2023\">The bill for the Budgetary Guidelines Law (LDO) foresees deficits until at least 2024, totaling 11 consecutive years of negative results. <\/a><a href=\"https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2022-04\/governo-estima-deficit-primario-de-r-6591-bi-em-2023\">The text projects a deficit of R$ 27.89 billion in 2024 and a primary surplus of R$ 33.7 billion in 2025<\/a><a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml\">(...) the market and the Ministry of Finance itself project a rise in the ratio of public debt to GDP over the next few years. In order to achieve the adjustment, the government has indicated in its new fiscal framework plans to bring the primary deficit to zero by 2024 and achieve surpluses in subsequent years<\/a><a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a>.<\/span><\/pre>\n<\/li>\n<\/ul>\n<pre><span style=\"font-size: 12px;\">According to Mansueto Almeida, in an article published by Bloomberg L\u00ednea<a href=\"#_ftn6\" name=\"_ftnref6\">[6]<\/a>, \"the change in the surplus target for 2025 has left the market with the perception that the government has 'thrown in the towel' on fiscal adjustment.\"<\/span>\r\n<span style=\"font-size: 12px;\">With that background, let's return to the topic under discussion. After several increases in the tax burden, announced at the end of 2023 and beginning of 2024, now comes the taxation of operations carried out through digital means - PIX, DREX and cryptocurrencies.<\/span>\r\n<span style=\"font-size: 12px;\">Previously, many criticized the so-called \"tax madhouse\" because of the number of laws and regulations. Now we are faced with the judicial madhouse, which confronts taxpayers' legal certainty, and the tax madhouse created by the current government.<\/span>\r\n<span style=\"font-size: 12px;\">On the subject, see below the article published by Gusson (2024)<a href=\"#_ftn7\" name=\"_ftnref7\">[7]<\/a>.<\/span>\r\n<span style=\"font-size: 12px;\"><strong>Internal Revenue Service 'joins forces' with Central Bank and will use Pix and Drex to collect tax directly on all digital transactions -<\/strong><\/span>\r\n<span style=\"font-size: 12px;\">In addition to the 22.5% tax on Bitcoin and cryptocurrency transactions in Brazil, the Brazilian Internal Revenue Service and the Central Bank are working on a new system for collecting taxes on all digital transactions.<\/span>\r\n<span style=\"font-size: 12px;\"><strong>The Internal Revenue Service, together with the Central Bank and the Ministry of Finance, are working on a new system to improve tax collection that will be implemented directly in all digital transactions.<\/strong><\/span>\r\n<span style=\"font-size: 12px;\"><strong>According to reports, the proposal will be part of the consumer tax reform approved by Constitutional Amendment 132\/2023, and the supplementary bill was recently submitted by the Executive Branch. It unifies the ICMS and ISS in the Tax on Goods and Services (IBS) and Social Contribution on Goods and Services (CBS), and provides for taxes from digital transactions to be passed on to the government directly using Pix (and then Drex) at the time of the transaction.<\/strong><\/span>\r\n<span style=\"font-size: 12px;\"><strong>\"I was at the Central Bank talking to the staff. Pix and Drex are already being programmed with this in mind,\" said the director of the Ministry of Finance's Tax Reform Secretariat, Daniel Loria.<\/strong><\/span>\r\n\r\n <span style=\"font-size: 12px;\">In addition to the proposal to charge 'withheld tax' on digital transactions, the Brazilian government intends to implement significant changes to the taxation of cryptocurrencies. The government's new proposal aims at combating tax evasion and ensuring greater transparency in operations involving digital assets.<\/span>\r\n<span style=\"font-size: 12px;\">To this end, the government intends to increase fees for users who hold crypto-assets such as Bitcoin, Ethereum and other digital currencies on exchanges in Brazil. The idea is to \"close the loophole\" against those who use cryptocurrencies to evade paying Income Tax (IR).<\/span>\r\n<span style=\"font-size: 12px;\">There are several countries that impose taxes on digital transactions, according to Martello (2020)<a href=\"#_ftn8\" name=\"_ftnref8\">[8]<\/a>, including financial transactions and electronic payments. Here they are:<\/span><\/pre>\n<ol>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Argentina: tax on both credit (money going into the account) and debit (going out) transactions, valid until December 2022<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Bolivia: tax on both credit and debit transactions, valid until December 2023<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Peru: tax on both credit and debit transactions, valid until December 2021<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Colombia: tax on transactions, but only on debit <\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Honduras: tax on transactions, but only on debit <\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Dominican Republic: tax on transactions, but only on debit<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Venezuela: tax on transactions, but only on debit<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Hungary: tax on transactions, but only on debit<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Mexico: tax on cash withdrawals to induce banking<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Pakistan: tax on cash withdrawals to induce banking.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml\">Sri Lanka: tax on cash withdrawals to induce banking <\/a>.<\/span><\/pre>\n<\/li>\n<\/ol>\n<pre><span style=\"font-size: 12px;\">In order not to take up too much of the reader's time and to avoid undue innovation, it is worth reproducing the considerations of Prof. Isa\u00edas Coelho, during the discussion on the creation of the CPMF (Provisional contribution on financial transactions), found in the same article by Martello (2020).<\/span>\r\n<span style=\"font-size: 12px;\">CPMF<\/span>\r\n<span style=\"font-size: 12px;\">For Professor Isa\u00edas Coelho, author of the survey on taxes on financial transactions in countries, the proposal to restore a tax similar to the old CPMF is \"difficult to understand\". For him, this would be a tax \"of the worst quality, worse than any other tax in Brazil\".<\/span>\r\n<span style=\"font-size: 12px;\">\"The CPMF has a cascading effect, is regressive [proportionally penalizes the poorest] and causes financial disintermediation [payments outside the banking network] and informality [parallel accounts, tax evasion]. There are many studies documenting the harmful effects of the CPMF,\" he said in an article.<\/span>\r\n<span style=\"font-size: 12px;\">Coelho noted that of the countries that currently have taxes on financial transactions, no country is as developed and has a sophisticated capital market as Brazil.<\/span>\r\n<span style=\"font-size: 12px;\">\"When there was CPMF in Brazil, those with large financial resources were (by law) free of it, since they were sheltered in 'investment accounts' managed by the banks. Those with fewer resources were left out in the rain,\" he added.<\/span>\r\n<span style=\"font-size: 12px;\">Asked recently about the proposal for a tax on digital transactions, the president of the Central Bank, Roberto Campos Neto, said that the Central Bank does not comment on tax matters.<\/span>\r\n<span style=\"font-size: 12px;\">At this point in the discussions, the following question arises: What are the arguments for and against taxing digital transactions?<\/span>\r\n<span style=\"font-size: 12px;\">There are various arguments for and against taxing digital transactions. Here are some of them, according to Campos Jr. (2020)<a href=\"#_ftn9\" name=\"_ftnref9\">[9]<\/a>.<\/span>\r\n<span style=\"font-size: 12px;\"><strong>Arguments in favor<\/strong>:<\/span><\/pre>\n<ol>\n<li>\n<pre><span style=\"font-size: 12px;\">Increased revenue for the Union: Taxing digital transactions could increase revenue for the Union, since the new tax would be federal and not state.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Recovery of the loss of payroll tax relief: The government intends to tax at 0.2%, with the aim of recovering the loss of payroll tax relief.<\/span><\/pre>\n<\/li>\n<\/ol>\n<pre><span style=\"font-size: 12px;\"><strong>Opposing arguments:<\/strong><\/span><\/pre>\n<ol>\n<li>\n<pre><span style=\"font-size: 12px;\">Impact on companies: The taxation of digital transactions could have a negative impact on companies that saw the web as a way to survive in the midst of the pandemic. Many have closed their physical establishments and started selling online.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Increased business costs: Business costs would increase at a time of crisis, when it is already difficult to maintain a balance between income and expenditure.<\/span><\/pre>\n<\/li>\n<\/ol>\n<ol start=\"3\">\n<li>\n<pre><span style=\"font-size: 12px;\">Tax evasion: The creation of such a tax could increase tax evasion, favor the use of cash and, consequently, illegal operations.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Benefit for large companies: Large companies that work with online sales would benefit, because customers would have fewer options and will end up turning to them when they want to buy an item.<\/span><\/pre>\n<\/li>\n<\/ol>\n<pre>\r\n<span style=\"font-size: 12px;\">And what would be the alternatives for increasing government revenue without taxing digital transactions?<\/span>\r\n<span style=\"font-size: 12px;\">There are several alternatives to increase government revenue without the need to tax digital transactions. Here are some of them (MAGNANI, 2024)<a href=\"#_ftn10\" name=\"_ftnref10\">[10]<\/a>:<\/span>\r\n<\/pre>\n<ol>\n<li>\n<pre><span style=\"font-size: 12px;\">Operational efficiency: The automation of repetitive and routine processes in tax administration can reduce the manual workload, reduce errors and speed up the processing of declarations and payments. The integration of tax systems allows for more efficient management of information, avoiding duplication of effort and facilitating the exchange of data between different government departments and agencies. Digitizing documents makes it easier for citizens to pay their taxes.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Broadening the tax base: Simplifying the process of registering new taxpayers and filing tax returns encourages the formalization of companies and individuals, broadening the tax base. Integration with applications for selling products and services can increase formalization and the number of traceable CNPJs.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Transparency and data security: The government can strengthen its relationship with taxpayers through greater transparency and efficient interaction. This can be achieved through efficient resource management and governance.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Use of technology for collection (TERRA BRASIL NOT\u00cdCIAS, 2024)<a href=\"#_ftn11\" name=\"_ftnref11\">[11]<\/a>.The Federal Revenue Service is developing a new system for collecting taxes on all digital transactions, which will be integrated directly into all digital transactions. This new system aims at improving tax collection.<\/span><\/pre>\n<\/li>\n<\/ol>\n<pre>\r\n<span style=\"font-size: 12px;\">With this idea of taxation, one of the main questions for debate arises: What is the criterion for adapting the tax burden to the application of resources in services and benefits for society in general, such as health, transportation, public safety, among others?<\/span>\r\n<span style=\"font-size: 12px;\">We know that the criterion of matching the tax burden with the application of resources in services and benefits for society in general is a complex issue and involves various principles and considerations. Here are some important points, according to Hack (2014)<a href=\"#_ftn12\" name=\"_ftnref12\">[12]<\/a>:<\/span>\r\n<\/pre>\n<ol>\n<li>\n<pre><span style=\"font-size: 12px;\">Principle of Contributory Capacity: This principle determines that the burden of taxation should be distributed according to each individual's ability to contribute, preventing taxation from being equal in value. In other words, today's egalitarian taxation is one in which each citizen pays according to their capacity.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Preservation of the Existential Minimum: This principle prevents taxation when there is no capacity to pay. In other words, people must be guaranteed the minimum for their subsistence before being taxed.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Prohibition of Confiscation: This principle prohibits excessive taxation that exhausts the taxpayer's capacity to pay. This means that taxes cannot be so high as to confiscate the taxpayer's property or income.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Criteria for distributing the tax burden: There are two criteria for distributing the tax burden: proportionality and selectivity. Proportionality applies to taxes levied on income and assets, while selectivity applies to taxes levied on consumption.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Application of Resources: Tax revenue must be sufficient to meet the need for adequate resources to finance the public expenditures and services provided for in the budgets of public entities. This means that the taxes collected must be used to provide services and benefits to society in general (Santos; SANTANA, 2023)<a href=\"#_ftn13\" name=\"_ftnref13\">[13]<\/a>.<\/span><\/pre>\n<\/li>\n<\/ol>\n<pre>\r\n<span style=\"font-size: 12px;\">Here's some information about the tax burden and the benefits it brings to society, such as health, transportation, public safety and other public services:<\/span><\/pre>\n<ul>\n<li>\n<pre><span style=\"font-size: 12px;\">The tax burden in Brazil is one of the highest in the world.\u00a0<a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/centrais-de-conteudo\/publicacoes\/estudos\/carga-tributaria\/carga-tributaria-no-brasil-2021\/view\"> In 2021, the Internal Revenue Service [14] released a study on the country's tax burden<\/a>.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\"><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/centrais-de-conteudo\/publicacoes\/estudos\/carga-tributaria\/carga-tributaria-no-brasil-2021\/view\">\u00a0However, Brazil has the worst tax return to society among the 30 countries with the highest tax burden, according to a study by the Brazilian Institute of Tax Planning (IBPT)<\/a> (COMUNICA\u00c7\u00c3O MILLENIUM)<a href=\"#_ftn15\" name=\"_ftnref15\">[15]<\/a>.\u00a0The study considered each country's tax burden (collection in relation to GDP) and the Human Development Index (HDI), which measures the degree of development in relation to education, health and income in a given region.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">The study developed an index called IRBES (Index of Return of Welfare to Society), which is the sum of the numerical value of the country's tax burden, weighted at 15%, and the HDI value, weighted at 85%. The higher the index value, the better the return on tax collection for the population.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">According to the study, Brazil has an IRBES of 139.19, while the country in first place, Ireland, has an index of 169.43.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">Brazil has a tax burden of 35.21% and an HDI of 0.761, according to an IBPT survey.<\/span><\/pre>\n<\/li>\n<li>\n<pre><span style=\"font-size: 12px;\">The Fiscal Policy Observatory has released new figures for the gross tax burden (GTR) for 2023. The GTR in 2023 reached 32.44% of GDP, a drop of 0.64 percentage points compared to 2023, when the GTR reached 33.07% of GDP, the highest level since 2011. The highest value in the historical series is still 2007, when GTR reached 33.64% of GDP.<\/span><\/pre>\n<\/li>\n<\/ul>\n<pre><span style=\"font-size: 12px;\"><strong>\r\n<\/strong><\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref1\" name=\"_ftn1\"><strong>[1]<\/strong><\/a> JORNAL NACIONAL. Governo brasileiro fecha contas de 2023 com d\u00e9ficit hist\u00f3rico de R$ 230 bilh\u00f5es. 29 Jan 2024. Available at: https:\/\/g1.globo.com\/jornal-nacional\/noticia\/2024\/01\/29\/governo-brasileiro-fecha-contas-de-2023-com-deficit-historico-de-r-230-bilhoes.ghtml<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> BANCO CENTRAL DO BRASIL. Press release. 06 May 2024. Available at: https:\/\/www.bcb.gov.br\/estatisticas\/estatisticasfiscais<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> SINDIVAPA. Contas p\u00fablicas t\u00eam d\u00e9ficit recorde de R$ 48,7 bilh\u00f5es para fevereiro e d\u00edvida sobe para 75,5% do PIB, maior n\u00edvel em um ano e meio. Available at: https:\/\/www.sindivapa.com.br\/contas-publicas-tem-deficit-recorde-de-r-48-7-bilhoes-para-fevereiro-e-divida-sobe-para-75-5-do-pib-maior-nivel-em-um-ano-e-meio-3226<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> AG\u00caNCIA BRASIL. Governo estima d\u00e9ficit prim\u00e1rio de R$ 65,91 bi em 2023. 14 April 2022. Available at: https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2022-04\/governo-estima-deficit-primario-de-r-6591-bi-em-2023.<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> CNN BRASIL. Andando em c\u00edrculos, Brasil vai repetir d\u00e9ficit fiscal de 40 anos atr\u00e1s, diz estudo. 30 Nov 2023. Available at: https:\/\/www.cnnbrasil.com.br\/economia\/andando-em-circulos-brasil-vai-repetir-deficit-fiscal-de-40-anos-atras-diz-estudo\/#:~:text=No%20campo%20fiscal%2C%20o%20mercado,alcan%C3%A7ar%20super%C3%A1vits%20nos%20anos%20subsequentes.<\/span>\r\n<span style=\"font-size: 12px;\"><sup>6 <\/sup>LEONEL, Josu\u00e9. Para o mercado, governo \u2018jogou a toalha\u2019 sobre ajuste fiscal, diz Mansueto. Bloomberg L\u00ednea, 18 April 2024. Available at: https:\/\/www.bloomberglinea.com.br\/mercados\/para-o-mercado-governo-jogou-a-toalha-sobre-ajuste-fiscal-diz-mansueto\/<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref6\" name=\"_ftn6\"><\/a> <\/span><span style=\"font-size: 12px;\"><a href=\"#_ftnref7\" name=\"_ftn7\">[7]<\/a> GUSSON, Cassio. Receita Federal se 'une' com Banco Central e vai usar Pix e Drex para cobrar imposto direto em todas as transa\u00e7\u00f5es digitais. Cointelegraph, 09 May 2024. Available at: <a href=\"https:\/\/br.cointelegraph.com\/news\/federal-revenue-joins-with-the-central-bank-and-will-use-pix-and-drex-to-charge-direct-tax-on-all-digital-transactions\">https:\/\/br.cointelegraph.com\/news\/federal-revenue-joins-with-the-central-bank-and-will-use-pix-and-drex-to-charge-direct-tax-on-all-digital-transactions<\/a><\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref8\" name=\"_ftn8\">[8]<\/a> MARTELLO, Alexandro. Onze pa\u00edses tributal transa\u00e7\u00e3o financeira, diz estudo; Guedes quer taxar \u2018pagamento eletr\u00f4nico\u2019. <strong>G1<\/strong>, 25 jul. 2020. Available at: https:\/\/g1.globo.com\/economia\/noticia\/2020\/07\/25\/onze-paises-tributam-transacao-financeira-diz-estudo-guedes-quer-taxar-pagamento-eletronico.ghtml<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref9\" name=\"_ftn9\">[9]<\/a> CAMPOS JR., Ricardo. Os pr\u00f3s e os contras da cria\u00e7\u00e3o de um imposto sobre opera\u00e7\u00f5es digitais. <strong>Correio do Estado<\/strong>, 10 ago. 2020. Available at: <a href=\"https:\/\/correiodoestado.com.br\/economia\/pros-e-contras-de-um-imposto-sobre-transacoes-digitais\/375729\/\">Os pr\u00f3s e os contras da cria\u00e7\u00e3o de um imposto sobre opera\u00e7\u00f5es digitais - Correio do Estado<\/a><\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref10\" name=\"_ftn10\">[10]<\/a> MAGNANI, Vitor. <a href=\"https:\/\/economia.uol.com.br\/mais\/colunas\/2024\/01\/23\/aumento-de-arrecadacao-e-governo-digital-mais-tecnologia-e-menos-impostos.htm\">Como governo pode usar a tecnologia para arrecadar mais com menos impostos. <strong>UOL<\/strong>, 23 jan. 2024. Available at:<\/a> https:\/\/economia.uol.com.br\/mais\/colunas\/2024\/01\/23\/aumento-de-arredacao-e-governo-digital-mais-tecnologia-e-menos-impostos.htm<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref11\" name=\"_ftn11\">[11]<\/a> TERRA BRASIL NOT\u00cdCIAS. Receita Federal vai usar Pix para cobrar imposto direto em todas as transa\u00e7\u00f5es digitais; entenda, 12 May 2024. Available at: https:\/\/terrabrasilisnoticias.com\/2024\/05\/receita-federal-vai-usar-pix-para-cobrar-imposto-direto-em-transacoes-digitais-entenda\/<\/span>\r\n<span style=\"font-size: 12px;\"><a href=\"#_ftnref12\" name=\"_ftn12\">[12]<\/a> HACK, \u00c9rico. Princ\u00edpio da capacidade contributiva: limites e crit\u00e9rios para o tributo. <strong>Rev. SJRJ<\/strong>, Rio de Janeiro, v. 21, n. 39, p. 83-94, April 2014.<\/span><\/pre>\n<p><span style=\"font-size: 12px;\"><a href=\"#_ftnref13\" name=\"_ftn13\">[13]<\/a> SANTOS, Andr\u00e9 Lu\u00eds Greg\u00f3rio dos; SANTANA, Magno Azevedo. Complexidade, efeitos e propostas. <strong>Ci\u00eancias Sociais<\/strong>, v. 27, ed. 121, April 2023.<\/span><\/p>\n<p><span style=\"font-size: 12px;\"><a href=\"#_ftnref14\" name=\"_ftn14\">[14]<\/a> RECEITA FEDERAL. <strong>Carga tribut\u00e1ria no Brasil 2021: <\/strong>an\u00e1lise por tributos e bases de incid\u00eancia. Bras\u00edlia: Minist\u00e9rio da Economia, 2021.<\/span><\/p>\n<p><span style=\"font-size: 12px;\"><a href=\"#_ftnref15\" name=\"_ftn15\">[15]<\/a> COMUNICA\u00c7\u00c3O MILLENIUM. Brasil tem o pior retorno de impostos \u00e0 sociedade, segundo estudo.; veja ranking. 05 April 2021. Available at: https:\/\/institutomillenium.org.br\/brasil-tem-o-pior-rretorno-de-impostos-a-sociedade-segundo-estudo-veja-ranking\/<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ECONOMICS, BUSINESS AND THE LAW &#8211; EFFECTS AND IMPACTS TAXATION OF DIGITAL TRANSACTIONS: A COMPREHENSIVE AND WORRYING ANALYSIS We have been warning and commenting on the increase in the tax burden in Brazil for a long time. All to cover the hole in the public accounts and the consequent increase in the public deficit. Below [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":11503,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-11748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TAXATION OF DIGITAL TRANSACTIONS: A COMPREHENSIVE AND WORRYING ANALYSIS &#8211; Ronaldo Martins &amp; Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ronaldomartins.adv.br\/en\/04\/07\/2024\/taxation-of-digital-transactions-a-comprehensive-and-worrying-analysis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAXATION OF DIGITAL TRANSACTIONS: A COMPREHENSIVE AND WORRYING ANALYSIS &#8211; Ronaldo Martins &amp; Advogados\" \/>\n<meta property=\"og:description\" content=\"ECONOMICS, BUSINESS AND THE LAW - EFFECTS AND IMPACTS TAXATION OF DIGITAL TRANSACTIONS: A COMPREHENSIVE AND WORRYING ANALYSIS We have been warning and commenting on the increase in the tax burden in Brazil for a long time. 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