Impacto na arrecadação do ICMS das operadoras de telefonia pelas tecnologias da internet

Abstract

This monograph seeks to demonstrate that with the technological developments and competition from operators have a serious consequence on the collection of ICMS - Tax on Goods and Services. In France, the company launched FREE, service Complimentary high speed (ADSL) where the package includes wireless internet and internet access, a free modem. The phone companies to offset the loss of customers, launched a new way to charge for service, charging only the price of the bond, regardless of duration. After the decision of the Supreme Court in Resp 511390/MG, that left out of the field of taxation on consumption (ICMS and ISS) the service provided by ISPs. With applications for smartphones and tablets where increasingly using the Internet and connections already included in the service package the cost of communications tend to decrease. Given the high concentration of GST revenue in communication services, it can be said that the loss of revenue to states will be large. For this reason tax administrations must take urgent action on the matter, so that it can maintain the stability of revenue. This issue clearly illustrates the danger of choosing a tax policy concentration of taxation in a few profitable sectors of the economy and demonstrates the need for a professional and responsive tax administration, engaged in ensuring compliance with legislation and the entry of revenue for the state without increasing the tax burden. The impact of the maturation of most of the mobile phone, increased competition and consequent reduction of the ICMS markets is already visible today, resulting in the consolidation trend in the industry. And, according to a survey carried out by Ovum, the decreasing tendency of the base growth and lower revenue per user should be intensified, culminating in 2018 with the first reduction in overall revenue of mobile telephony. As its forecast, global connections grow on average less than 4% between 2012 and 2018, from 6.5 billion last year to reach 8.1 billion in five years. The annual revenue of the operators with mobile services will rise from US $ 968 in the world for US$ 1.1 trillion in the same period. However, already in 2018, the amount expected to contract for the first time in the history of the mobile industry. Thus there will be significant reduction in the GST segment.