A tributação indireta das plataformas de economia compartilhada no Direito brasileiro

Abstract

The sharing economy is studied in this work mainly as a reality in which legal transactions concluded online are completed offline. Moreover, the sharing economy is usually analyzed in a fragmented way, in the perspectives of Administrative Regulatory, Civil, Criminal, Labor and Tax Law. Nevertheless, the fields of transportation and accommodation are strongly influenced by Public Law rules, because they involve legal interests such as health, safety, physical safety, hygiene, and competition. Due to that, it seems that not only Civil Law rules may influence Tax Law, but also those of regulatory nature. Therefore, this thesis aims to investigate the tax consequences arising from the regulatory framework currently in force in Brazilian Law, with regard to these segments. In this sense, the relationship between the platforms and the parties is studied not only from the perspective of Civil Law, but also from Labor and Administrative Law, so that the different aspects of the antecedent and the consequent of the abstract taxable event can be analyzed. On the other hand, considering the need for greater effectiveness in the taxation of platforms, it is given special emphasis on the personal aspect of the abstract taxable event, especially regarding the liability to collect taxes.