Tributação sobre sistemas autonomos: uma análise da tributação sobre a internet das coisas

Abstract

The rapid expansion of the Internet of Things (IoT) and autonomous systems is reshaping the global economy by introducing innovative business models and complex value chains. However, this technological revolution poses significant challenges to traditional tax systems, which were designed for a different reality. The Brazilian tax system, characterized by fragmented competencies and rigid legal concepts, faces particular difficulty in adapting to this new dynamic. Considering the relevance of the topic for legal certainty and economic development, this paper analyzes the taxation issues surrounding IoT in Brazil, focusing on the conflicts between ISS and ICMS and the adequacy of the current legislation. It examines the conceptual foundations of IoT, the applicable Brazilian legal and jurisprudential framework for the digital economy, and international experiences in taxing emerging technologies. Special attention is given to the difficulties in defining the elements of the tax obligation (taxable event, tax base, taxpayer, and place of operation) in the context of multifaceted IoT transactions. The analysis reveals that the absence of clear and specific tax treatment leads to considerable legal uncertainty, potential double taxation, and barriers to innovation. The study concludes that the current model is inadequate and that reforms are necessary—whether structural (such as the adoption of a VAT) or incremental (such as adjustments to Complementary Law 116/03)—to promote greater clarity, neutrality, and alignment with the economic substance of operations, thus reconciling tax collection with an environment conducive to technological development