Plano nacional da internet das coisas: principais desafios para o avanço de novas tecnologias no campo tributário

Abstract

In this article the main challenges in the tax field for the development of the internet of things (IoT) will be addressed. Initially, the main concepts that involve the internet of things and how it is defined by the National IoT Plan will be presented. Subsequently, practical examples and the main internet application environments of the things offered by said Plan will be given. With this, it will be exposed the first challenge on conflict of tax jurisdiction between States and Municipalities in the taxation of operations with softwares. Subsequently, the possible tributes on the Internet will be investigated of the things that make this tax burden complex and costly from the taxpayer's point of view. The methodology to be used in the scientific paper will be the deductive. With the intention of explaining the content of the premises after the analysis, mainly, of what brings the National Plan of IoT. The nature of the research will be exploratory in that it proposes to investigate the challenges in the tax field for the development of the internet of things. The research method used is qualitative, since the results will be translated into concepts and ideas about possible solutions in the tax field for the internet of things. The theoretical framework adopted is neoconstitutionalism for applying constitutional principles in protection of fundamental rights against possible barriers in the current legislation that hinder the development of IoT.