Incidência do ICMS no comércio eletrônico

Abstract

The following research project to show the current status of electronic commerce taxation in Brazil, emphasizing the problem of the ICMS in interstate operations and fiscal war between the federative Brazil. The imposition of this tax also presents difficulties, mainly due to lack of specific legislation, in particular with regard to the taxation of movement of goods over the internet. Aiming to achieve the research objectives, we used the methodology of literature and documents, in order to contextualize tax considerations in electronic commerce, also seeking to know the position adopted by the tax administrations of the Member States, the European Union and especially Brazil. Of the concepts, structure, applications, dimensions and aspects of electronic commerce, as well as its evolution in Brazil. These concepts and definitions of Tax Law, enumerating the taxes imposed by the Federal Constitution. Highlights the impacts and problems involved in the taxation of electronic commerce, highlighting the role of international organizations such as the OECD. Focus on taxation of interstate ICMS presenting concepts tribute, your institution and scope, and finally the issue of taxation of the tax and fiscal war between the states. Before the application of the aforementioned methodology address the problem, it was the conclusion of the need to review and update current legislation against the taxation of electronic commerce in Brazil.