INDIRECT TAXATION AND DIGITAL ECONOMY: THE TAX TREATMENT OF THE COMISSIONS EARNED BY FOOD DELIVERY APPS

Abstract

The present article has the objective of analyzing the current context of the digital economy and its reflexes on the taxation of goods and services, having as focus the commissions earned by food delivery apps. Based on the analysis of the context of the innovations brought by the digital economy, the paper brings a reflection of the current tax panorama regarding to the digital goods and services, majorly aiming the problems of the contractual relations be-tween restaurants and food delivery apps, searching to discuss if by the cur-rent legislation and the contractual specificities, there are solid parameters to a taxation treatment of the commissions earned by apps such as iFood, Uber Eats and Rappi, or if the Brazilian tax legislation can evolve in order to con-form those for those new business models.