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Advisor(s)
Abstract(s)
A presente dissertação tem como objeto analisar o impacto dos novos modelos de produção e consumo, impulsionados por tecnologias emergentes, especialmente a impressão 3D, exercem sobre o ecossistema fiscal e aduaneiro. A escolha do tema se justifica pela crescente relevância da impressão 3D no contexto da economia digital e pelas suas implicações para a tributação e regulamentação aduaneira. A dissertação busca investigar a natureza jurídica dos arquivos de impressão 3D, questionando como o conceito tradicional de mercadoria pode ser aplicado a esses arquivos e quais desafios a tecnologia impõe ao sistema tributário. Para tanto, será realizada uma análise detalhada da adequação dos principais elementos de tributação aduaneira (classificação pautal, origem e valor aduaneiro) à nova realidade digital, com o intuito de propor ajustes que permitam acomodar de forma mais eficaz as operações envolvendo arquivos digitais. Além disso, serão explorados outros ordenamentos jurídicos e fiscais, a fim de identificar soluções que possam servir como referência para uma atualização normativa.
This dissertation aims to examine the impact that new production and consumption models, driven by emerging technologies—particularly 3D printing—exert on the fiscal and customs ecosystem. The choice of this subject is justified by the growing importance of 3D printing in the context of the digital economy and its implications for taxation and customs regulation. The study seeks to investigate the legal nature of 3D printing files, questioning how the traditional concept of goods applies to these files and the challenges that the technology presents to the tax system. To this end, a comprehensive analysis of the suitability of the primary elements of customs taxation (tariff classification, origin, and customs value) in the face of the new digital reality will be conducted, with the aim of proposing adjustments that allow for more effective accommodation of operations involving digital files. Furthermore, other legal and fiscal frameworks will be explored to identify solutions that may serve as references for a regulatory update.
This dissertation aims to examine the impact that new production and consumption models, driven by emerging technologies—particularly 3D printing—exert on the fiscal and customs ecosystem. The choice of this subject is justified by the growing importance of 3D printing in the context of the digital economy and its implications for taxation and customs regulation. The study seeks to investigate the legal nature of 3D printing files, questioning how the traditional concept of goods applies to these files and the challenges that the technology presents to the tax system. To this end, a comprehensive analysis of the suitability of the primary elements of customs taxation (tariff classification, origin, and customs value) in the face of the new digital reality will be conducted, with the aim of proposing adjustments that allow for more effective accommodation of operations involving digital files. Furthermore, other legal and fiscal frameworks will be explored to identify solutions that may serve as references for a regulatory update.
Description
Keywords
Direito aduaneiro Economia digital Impressão 3D Mercadoria Tributação Customs law Digital economy 3D printing Goods Taxation