Análise constitucional da competência para tributar softwares

Abstract

The present work takes care of analyzing the tax treatment applicable to the software, considering that the tax competences of the Tax on Services and the Tax on Circulation of Goods and Services, whose institutions were assigned by the Brazilian Federal Constitution to the Municipalities and States respectively, constitute the scenario of historical discussions about which one would focus on the software. The evolution of this tool, increasingly inserted aspects for the development of the issue that cost the taxpayer legal uncertainty. Recently pacified in 2021 by the Federal Supreme Court, the issue still contains nuances about another perspective capable of better equating the problem: the exercise of residual competence provided for in the constitutional text. Under this spectrum, without pretending to exhaust the mentioned taxes, the article uses a bibliographic research, a descriptive methodology and a qualitative approach to analyze the relevant legislation to form a reasoning of the discussions considering the general tax aspects of both taxes.