A influência da Revolução 4.0 no Direito Tributário brasileiro

Abstract

This article conducts a critical analysis of the influence of Revolution 4.0 on Brazilian Tributary Law. A critical dialectic bibliographic methodology based on the theoretical reference known as neoconstitutionalism was used to demonstrate the concept and the effects of Revolution 4.0 in socioeconomic scenarios already impacted by the First, Second, and Third Industrial Revolutions. The results of the research were towards the recognition of the application of the Brazilian Tributary Law in the relations derived from disruptive technologies, highlighting the ineffectiveness of the scope of the laws for this new scenario; the demand for jurisprudence to overcome normative conflicts, as occurred in the Federal Supreme Court's analysis of software taxation, which resolved the debate over whether ICMS or ISS should be applied to operations involving computer programs; and the convenience of certain proposals to eradicate problems of this new factual reality, such as the creation of a specific law for software taxation, the conformation of a single tax on goods and services, and the proposals for tax incentives for the development of new disruptive technologies exposed by Associação Brasileira da Indústria Elétrica e Eletrônica and the taxation of digital transactions.