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Os ganhos com o jogo e as convenções para eliminar a dupla tributação
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Resumo(s)
Com a globalização do setor dos jogos, surgiram novas oportunidades de entretenimento e de geração de receita, tanto para os jogadores como para os próprios Estados, que passaram a dispor de outras fontes de financiamento através da tributação desta atividade. Contudo, esta expansão veio acompanhada de desafios fiscais significativos, nomeadamente, no que respeita à tributação dos rendimentos obtidos em contexto transfronteiriço. A crescente mobilidade dos jogadores, aliada à diversidade dos sistemas fiscais nacionais e à ausência de mecanismos eficazes de coordenação internacional, podem conduzir a situações de dupla tributação, nas quais o mesmo rendimento é objeto de tributação por dois (ou mais) Estados. Tal situação afeta os contribuintes, como também gera distorções concorrenciais no mercado global do jogo. Neste sentido, a presente dissertação pretende analisar situações de dupla tributação jurídica internacional no contexto da tributação dos rendimentos obtidos por pessoas singulares, através da atividade de jogos de base territorial, e os mecanismos existentes para eliminar ou atenuar os efeitos da dupla tributação. A investigação assenta numa metodologia qualitativa, que envolve uma análise normativa, doutrinária e jurisprudencial, incluindo uma comparação dos sistemas fiscais de diferentes ordenamentos jurídicos. Além disso, será analisado o papel das convenções internacionais, bem como os métodos tradicionais para eliminação a dupla tributação. A dissertação inclui ainda uma análise crítica das divergências na qualificação jurídica dos rendimentos e na natureza dos impostos aplicáveis, destacando as suas implicações práticas para os contribuintes. Os resultados demonstram que, apesar da existência de convenções bilaterais e mecanismos destinados a eliminar a dupla tributação, persistem obstáculos consideráveis à sua eficácia. A investigação revela ainda implicações importantes para a política fiscal e a proteção dos jogadores, demonstrando que a falta de coordenação internacional prejudica a equidade do sistema fiscal, a transparência do mercado de jogos e a integridade das receitas públicas. Conclui-se que é imperativo fortalecer a cooperação internacional e avançar na uniformização das normas fiscais no setor dos jogos, a fim de criar um ambiente fiscal mais justo, competitivo e previsível.
With the globalization of the gaming sector, new opportunities for entertainment and revenue generation have arisen, both for players and for the States themselves, which have gained access to new sources of financing through the taxation of this activity. However, this expansion was accompanied by significant fiscal challenges, particularly with regard to the taxation of income obtained in a cross-border context. The increasing mobility of players, combined with the diversity of national tax systems and the lack of effective international coordination mechanisms, can lead to situations of double taxation, in which the same income is taxed by two (or more) States. Such situations affect taxpayers and also create competitive distortions in the global gaming market. In this sense, this dissertation aims to analyze situations of legal double taxation in the context of the taxation of income earned by individuals through territorial gaming activities, as well as the mechanisms available to eliminate or mitigate the effects of double taxation. The research is based on a qualitative methodology, involving normative, doctrinal, and jurisprudential analysis, including a comparison of the tax systems of different legal jurisdictions. Additionally, the role of international conventions will be analyzed, as well as the traditional methods of eliminating double taxation. The dissertation also includes a critical analysis of the divergences in the legal qualification of income and the nature of the taxes applied, highlighting their practical implications for taxpayers. The results show that, despite the existence of bilateral conventions and mechanisms aimed at eliminating double taxation, significant obstacles to their effectiveness remain. The research also reveals important implications for fiscal policy and player protection, demonstrating that the lack of international coordination undermines the fairness of the tax system, the transparency of the gaming market, and the integrity of public revenues. It is concluded that it is imperative to strengthen international cooperation and move towards the harmonization of tax rules in the gaming sector, in order to create a fairer, more competitive, and predictable fiscal environment.
With the globalization of the gaming sector, new opportunities for entertainment and revenue generation have arisen, both for players and for the States themselves, which have gained access to new sources of financing through the taxation of this activity. However, this expansion was accompanied by significant fiscal challenges, particularly with regard to the taxation of income obtained in a cross-border context. The increasing mobility of players, combined with the diversity of national tax systems and the lack of effective international coordination mechanisms, can lead to situations of double taxation, in which the same income is taxed by two (or more) States. Such situations affect taxpayers and also create competitive distortions in the global gaming market. In this sense, this dissertation aims to analyze situations of legal double taxation in the context of the taxation of income earned by individuals through territorial gaming activities, as well as the mechanisms available to eliminate or mitigate the effects of double taxation. The research is based on a qualitative methodology, involving normative, doctrinal, and jurisprudential analysis, including a comparison of the tax systems of different legal jurisdictions. Additionally, the role of international conventions will be analyzed, as well as the traditional methods of eliminating double taxation. The dissertation also includes a critical analysis of the divergences in the legal qualification of income and the nature of the taxes applied, highlighting their practical implications for taxpayers. The results show that, despite the existence of bilateral conventions and mechanisms aimed at eliminating double taxation, significant obstacles to their effectiveness remain. The research also reveals important implications for fiscal policy and player protection, demonstrating that the lack of international coordination undermines the fairness of the tax system, the transparency of the gaming market, and the integrity of public revenues. It is concluded that it is imperative to strengthen international cooperation and move towards the harmonization of tax rules in the gaming sector, in order to create a fairer, more competitive, and predictable fiscal environment.
Descrição
Palavras-chave
Dupla tributação Tributação internacional Rendimentos do jogo Convenções fiscais Harmonização fiscal Double taxation International taxation Gambling income Tax treaties Tax harmonisation
Contexto Educativo
Citação
Editora
Licença CC
Sem licença CC