FROM REDWOOD TO BITCOIN: BRIEF NOTES ON THE IMPACTS OF ECONOMY DIGITALISATION ON TAXTATION

Abstract

In this study, we intend to briefly analyze the history, concepts, fundamentals and elements of taxation on consumption in Brazil. Initially, we start from the first good taxed in Brazilian lands, the “Redwood”, analyzing, later, the subsequent legislations, drawing an overview of the taxation on consumption in our country. This effort will be made in order to establish a connection between the taxation of the traditional economy and the possible taxation of new tax realities arising from new technologies, with particular emphasis on the impacts of digitization of the economy. The methodological outline of the present work will be about the taxation on consumption, more specifically on the taxation of “goods”.