Responsabilidade tributária das plataformas de marketplace no comércio exterior eletrônico

Abstract

The work analyzes the question of taxation techniques that adapt to the digital economy, in light of the principle of practicality, the peculiarities of electronic commerce, international debates and the proposals for tax reform in Brazil.The tax liability of digital platforms faces no resistance, as it is effective as a collection tech-nique, in a sector that suffers from increasing tax evasion, in addition to protecting domestic companies, in particular retailers of physical stores. Furthermore, it is a natural consequence of the leading role it plays in e-commerce operations, because they are large data holders and managers.