Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice

• Main Author: Nathalia Correia Pompeu
• Format: Article
• Language: Spanish
• Published: Conselho Nacional de Pesquisa e Pós-Graduação em Direito 2016-06-01
• Series: Conpedi Law Review
• Subjects: Tributo; Serviços de informática; ISS; Tecnologia.
• Online Access: http://portaltutor.com/index.php/conpedireview/article/view/46

Based on subdivisions that LC No. 116 of 2003 established the computer services, many companies are fined, particularly in cities such as S.o Paulo, which have different rates for the services of one item Attaches list of this Law, for not differentiate correctly the services provided. This is because, as the Law brings vague and imprecise concepts, they differ widely among the computing market, technical professionals and municipal tax area, causing quite a stir in the taxation of ISS. The importance of defining, understanding and define the various application of this tax concepts will bring legal certainty to those involved in the process as well, enable the technological development in the correct tax assessment of international contracts.