The Principle of Technological Neutrality in Taxation 4.0

Foundations and Application Criteria in IBS and CBS

Abstract

The digital transformation of economic relations and the increasing incorporation of technologies into tax collection, auditing, and compliance processes pose new challenges to contemporary Tax Law. In the context of Taxation 4.0, technology ceases to play a merely instrumental role and becomes part of the very structure of the tax system, influencing the definition of taxable events, the discipline of tax credits, and the design of ancillary obligations. In this scenario, the principle of technological neutrality assumes central relevance, as it seeks to prevent the tax system from producing unjustified discrimination between economically equivalent transactions based on the technological means employed, as well as from imposing disproportionate compliance costs capable of affecting competition, legal certainty, and tax justice. This article aims to analyze the normative and constitutional foundations of technological neutrality within the Brazilian tax system, especially in light of Constitutional Amendment No. 132/2023, and to examine its doctrinal content and its implications for consumption taxation through the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS). Adopting a dogmatic and systematic approach, grounded in the theory of principles and in the experience of value-added taxation, the study proposes operational criteria for the controllable application of technological neutrality, in order to avoid competitive distortions, indirect cascading effects, and excessive regulatory burdens in the context of digital tax administration.