Análise sobre os impostos incidentes nas relações de crowdfunding no Brasil

Abstract

The present work aims to provide an analysis of the tax incidence of crowdfunding relations in Brazil. Although this is a recent institute, still little studied, the collective financing through internet sites has moved many resources, with the most varied objectives, from simple donations to acquiring shares in companies. From the perspective of post-positivism and through an exploratory research, with the study of national and international articles and publications, an analysis of the modalities of crowdfunding was made, in order to differentiate them to facilitate the negotiated understanding established. They were divided into: financing without financial return; Financing of existing or developing products; Financing with financial return; Investment clubs. Taxes are then analyzed, specifically IR, IOF, ITCMD, ICMS, ISS, covering the legislation pertaining to each one, its subjects active and passive, material aspects and generating facts. Together with the analysis of each tax, a tax subsumption judgment is carried out to gauge the tax-generating facts in crowdfunding business relations. It is concluded that, although our tax legislation does not provide for an express hypothesis of incidence on collective financing, especially since it is a recent phenomenon, the current legislation is capable of covering the juridical relationships established by it.