A tributação das disputas de e-sports no Brasil sob a ótica do ISSQN

Abstract

The present study addresses the taxation of e-sports disputes in Brazil. The problem of the analysis is based on the following question: is the Tax on Services of Any Nature (ISSQN) appropriate to tax e-sports disputes in Brazil? Based on this inquiry, we seek to investigate the main aspects of this tax, evaluating the feasibility of using it as a parameter for the taxation of the respective taxable event until 2033, when, effectively, it will give way to the Tax on Goods and Services (IBS). The investigation also examines the preponderance of electronic games in the world economy and the rise of this niche in recent decades. Therefore, it discusses the nuances of the ISSQN, based on the matrix rule of tax incidence, and presents possibilities for taxation of the aforementioned triggering event based on the respective tax. It then provides an overview of IBS, a new tax included in the Tax Reform. In the end, it concludes that it is feasible to use the ISSQN to tax e-sports disputes in Brazil and reiterates the relevance of exploring, in a more comprehensive way, the complete tax panorama of the sector in Brazil. Regarding the methodology used to develop the research, we opted for the convergence of the bibliographic and documentary methods. Furthermore, based on the exploratory nature, we sought to construct hypotheses in order to solve the central problem of the study.