Impacts of information technology and digital tax management: leading cases and the Direct Action of Unconstitutionality No. 5,659 of the Federal Supreme Court of Brazil

Abstract

The so-called technological revolution or industry 4.0, has formed a new social context and a greater dynamic of the relationships between capital, labor and the tax authorities with some direct actions of unconstitutionalities brought before the Court of Brazil, with historical judgments, in addition to political concerns, being necessary a analysis of tax law in times of crisis and the dynamics of economic and social development. Some scientific elements will be presented for the understanding of state legislative regulation, going through the methodological analysis proper to the economy and administration, then, from this perspective, to finally establish a greater understanding of the tax authorities in the face of the great change in production methods of this century it does not affect the principle of the prohibition of social retrogression or the irreversibility of fundamental rights. The model, using the understanding of the Judiciary, from the perspective of law, providing for differentiated legal treatment for companies, often aiming at encouraging the simplification of tax, or by the simple elimination or reduction of these through a competitive law, without any legal or constitutional obstacle and with the effective participation of the representative entities in the discussions, especially the Tax.