The challenges of consumption taxation in Brazil’s digital economy by José Evande Carvalho Araujo, José Roberto Rodrigues Afonso, Celso de Barros Correia Neto published by Revista Brasileira de Direito (12/2023).
This article supports that consumption taxation in Brazil, in addition to general challenges imposed on all countries by the digital economy, faces specific problems arising from historical particularities: limited tax credits, a hybrid model mixing the origin and destination principles, conflicts of jurisdiction, and a narrowing tax base for services. It is claimed that all these problems have been worsened by the digital economy, thus jeopardizing efficiency and efficacy of the taxation on new business models.
