DIGITAL PLATFORMS, WORK AND REGULATION IN CONTEMPORARY CAPITALISM: THE CHALLENGES OF TAXATION IN THE INCIDENCE OF "ISSQN" ON THE UBER APPLICATION SERVICE

Abstract

With the advent of changes related to the digital economy, such as individual transport platforms, a scenario of increasing legal uncertainty was observed. Multinational companies carry out their operations across the globe, without a physical establishment, and raise a series of difficulties in determining tax jurisdiction. This is the case of transport services mediated by digital platforms, whose taxation generates several controversies regarding the place of incidence of the Tax on Services of Any Nature (ISSQN). Based on the aforementioned problem, the present work seeks to analyze the Brazilian tax system against digital businesses, especially that of individual private transport service, like UBER. To this end, it should primarily assess the suitability of the Tax on Services for individual transport activities by apps, especially with regard to the definition of the place where the triggering event for the services occurs. In the end, a control of taxation on the digital economy is proposed, in order to overcome the difficulty in subsuming the new facts to the norm from an equitable distribution of resources.