Contributo para a Compreensão da Tributação Incidente sobre o Setor de Telecomunicações

Diagnóstico, Diretrizes Modificativas e Propostas para a sua Mínima e Necessária Adequação

Abstract

This article proposes a debate about the legal taxation applied on the telecommunications sector in Brazil. It briefly presents the legal framework of the sector. It also explores, by analyzing case studies, the economic impact of taxation on the sector. It diagnosis the bottleneck area. It makes a comparison between the taxation applied in other countries and those practiced in Brazil. It synthetically enumerates the necessary amendments to the general and specific changes demanded by the industry of the sector and it finally suggests eight regulatory instruments that allow the optimization of taxes on that sector.