Desafios da tributação de negócios jurídicos em realidade digital no Brasil e o paradigma dos jogos eletrônicos

Abstract

The divergence between technological reality and the current Brazilian national regulatory framework hinders the ability of Law itself to reach new legal phenomena. Therefore, this dissertation covers the possibility of taxing transactions carried out in digital realities, based on a paradigm whose taxation is imposed on legal businesses that take place in the digital environments of electronic games. In this context, the following question arises: within a predictable scenario in which we find legal security, how can we implement, in Brazil, tax transactions carried out in digital reality? Therefore, as a general objective, we aim at analyzing the possibility of taxing legal transactions mainly carried out in digital reality, unfolding into 3 (three) specific objectives: demonstrating how analog and digital realities relate; identify the evolution of legislative signs and the adequacy of the tax system to the digital economy; and determine the legal nature of operations and objects negotiated in digital reality. It is justified to develop this work given the little academic production related to the specific topic on taxing legal transactions which might occur in digital reality, due to its contemporaneity with the tecnological evolution which has just started allowing the incidence of this type of economic activity. The methodology which was used consists of bibliographical review and historical investigation, through a qualitative approach, to, through a bibliographical survey, deepen the object of study and how society relates to it and, thus, acquire proximity to the topic. The work will be divided into dissertation sections that will depart from the history of the development of the metaverse and the definitions that encompass digital legal business to, finally, determine the nature legal aspects of operations in digital reality. According to Pierre Lévy and Vilém Flusser, working on the premise that digital and analog realities are complementary to each other, in which both can be seen as the result of human construction, through rules and structures of languages, based on the understanding of everything that surrounds them.The work demonstrates that digital reality is an evolution in the way we see the reality due to the social and tecnological evolution itself. In addition to this, it also points out that the Brazilian State has already been taxing operations with cryptoactives in relation to its income and capital gains and that, in the case of operations as securities, the Securities and Exchange Commission has already considered some arrangements within its regulatory scope, while other financial operations are in need of legislative regulation.