Tributação de novas tecnologias

a incidência de imposto sobre as plataformas de streaming

Abstract

This article aims to study the taxation of streaming media on demand. To this end, we will study the taxes that could be imposed on such technology, as well as the way that the subject is currently treated in Brazil and abroad. A question will be raised about the controversies regarding the exaction charge without infringing the intelligence and the supremacy of the constitutional order. Several works, articles and, especially, the current jurisprudence on the topic of debate were used. The conclusion reached is that streaming activity can be taxed, according to the present legal system, insofar as it follows the constitutional bases.