A atividade dos influenciadores digitais e o ISS

Abstract

The society of the digital age, the outcome of predecessor technological revolutions, lives surrounded by an unceasing flow of information through the internet, and digital media. Coming from this fertile scenario provided by the technologies of the 21st century is the digital influencer, using his performance in niche markets to become a key-player in brand advertising, promoting the spreading - and consequently the purchase - of products or services. The Law, as society's compass, innovates to keep up with the changing reality of the world, while, in many aspects, it already interferes in the digital world and, the digital influencer, must be aware of these nuances, under the risk of infringing the laws or even not know basic rights inherent to it. Furthermore, as a notorious upward economic flow individual, the digital influencer is not exempt from the State's taxing power, becoming an ISS taxpayer as a result of the developed advertising activity, even in the face of normative controversies and jurisprudence under material and spatial criteria of the Tax on Services. On one hand, the controversies clarify the digital influencer about his/her liability to/with society and, on the other hand, it shows the Law's urgency - and needs - to suit the new times. Finally, without pretending to exhaust the topic, it proposes solutions for some aspects of the issue, while for others it is up to the exposition and encouragement of reflection.