The tax competence conflict regarding new technologies consumption

a review of softwares taxation

Abstract

This scientific article seeks to analyse the tax effects arising from the evolution of technology, especially regarding sales and services taxation. The main idea, therefore, is to analyse whether the referred taxes materiality is sufficient to reach the digital companies and, if not, which are the feasible solutions. Narrowing the focus herein, this study will only take the software into account. By the end, it is concluded that neither ICMS nor ISS shall apply to computer programs, being under the Federal Government discretion to use the ‘residual competence’ to reach them.