A ECONOMIA DIGITAL E A EROSÃO DO SISTEMA TRIBUTÁRIO TRADICIONAL. UMA ANÁLISE CRÍTICA DO COMÉRCIO ELETRÔNICO, DOS MARKETPLACES E DOS SERVIÇOS DE STREAMING NO BRASIL.

Abstract

This paper analyzes the impacts of the digital economy on the traditional tax system, focusing on electronic commerce, marketplaces and streaming services in Brazil. The subject is justified by the growing difficulty of applying classical Tax Law categories to the dematerialization of economic transactions, the mobility of intangible assets and the possibility of generating revenue without physical presence in the market jurisdiction. The central problem lies in the insufficiency of traditional tax models to properly reach wealth generated in the digital environment, as well as in the tax jurisdiction conflicts resulting from this new reality. The general objective is to critically examine the erosion of the traditional tax system in light of the digital economy, analyzing domestic and international normative conflicts andcontemporary proposals for tax harmonization. The methodology adopted is qualitative, based on bibliographic review and documentary analysis of legislation, case law and institutional reports, with emphasis on decisions of the Brazilian Supreme Federal Court, Constitutional Amendment No. 132/2023 and OECD/G20 reports on the BEPS Project. The theoretical framework is based, among others, on Ricardo Lobo Torres, Paulo de Barros Carvalho, Roque Antonio Carrazza, Heleno Taveira Torres, Hugo de Brito Machado and Sacha Calmon Navarro Coêlho. The results show that the digital economy challenges the traditional criteria of territoriality, physical presence and materiality of transactions, requiring normative adaptation. It is concluded that the Consumption Tax Reform and the international BEPS guidelines represent important paths for restoring tax capacity, strengthening legal certainty and promoting tax justice in the digital context.