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Desafios da regulação tributária em tempos de tecnologias disruptivas

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AutorJordana Viana Payão - Marisa Rossignoli
CargoDoutoranda em Direito pela UNIMAR-SP, Brasil. Graduada em Direito pelo Centro Universitário Eurípides de Marília ? UNIVEM; Mestre em Direito pela Universidade de Marília ? UNIMAR-SP ? Marília ? SP ? Brasil. Advogada. E-mail: jordanavpayao@hotmail.com. - Professora Dra. do Programa de Mestrado e Doutorado em Direito da Universidade de Marília ? ...
Páginas514-535
D : www.univali.br/periodicos
D: 10.14210/nej.v24n2.p514-535
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Resumo: 

in casu       




Law and Economics
          


       


Palavras-chave:    Law and
Economics
Abstract:    
in
casu  
   

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DESAFIOS DA REGULAÇÃO TRIBUTÁRIA
EM TEMPOS DE TECNOLOGIAS
DISRUPTIVAS
THE CHALLENGES OF TAX REGULATION IN TIMES OF DISTRUPTIVE TECHNOLOGIES
DESAFÍOS DE LA REGULACIÓN TRIBUTARIA EN TIEMPOS DE TECNOLOGÍAS DISRUPTIVAS
Jordana Viana Payão1
Marisa Rossignoli2
1              

E-mail
2          
                
      
E-mail:
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D: 10.14210/nej.v24n2.p514-535
R N E J - E, V. 24 - . 2 - MAI-AGO 2019 515
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  
           



Key-words: 
Resumo: 
           

     
      los
á    
            



        

Palabras-clave: 
INTRODUÇÃO
A expansão do desenvolvimento tecnológico disruptivo transformou e
substituiu as formas de produção e organização da economia, dando lugar a

As dinâmicas que envolvem referidas tecnologias, além de variáveis, não
são dominadas pela doutrina e jurisprudência e demandam estudo aprofundado

principalmente, sob a perspectiva tributária.
O presente estudo adota como sistema de referência a análise econômica
do Direito ou Law and Economics, aliado aos estudos de Niklas Luhmann a partir
      

refere a implicações das escolhas tributárias in casu. Associa-se, igualmente, a


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