Juridicidade e efici??ncia econ??mica das imunidades tribut??rias eletr??nicas: livros, fonogramas e videogramas musicais

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:19:32Z No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:37:49Z (GMT) No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5)Made available in DSpace on 2017-06-05T17:37:49Z (GMT). No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5) Previous issue date: 2015-12-09This Dissertation addresses the legality and economic efficiency of tax immunities for e-books, music and video digital recordings. Based on the Kaldor-Hicks criterion, it is not possible to affirm whether these tax immunities are economically efficient, since the music and e-books markets are very concentrated. These Immunities may cause these segments become more concentrated and vertically integrated, increasing the risk of appropriation, by the majors, of part of the consumer surplus and part of the state revenues. The tax immunity of e-books can accelerate the disintegration of the printed books market. However, if the minimum extensive interpretation is applied for tax immunity of e-books the social costs may be mitigated. The musical tax immunity is phrased as a very open legal clause, so if the Supreme Court come up with an interpretation of the related laws according to the Federal Constitution, instead of broadening its meaning, its inefficiencies can be alleviated.A presente Disserta????o examina a juridicidade e efici??ncia econ??mica das imunidades tribut??rias dos e-books, fonogramas e videogramas musicais. Com base no crit??rio Kaldor-Hicks, n??o se ?? poss??vel afirmar estas imunidades tribut??rias objetivas sejam economicamente eficientes por serem estes mercados da m??sica e e-books muito concentrados. Essas imunidades podem fazer com que estes segmentos fiquem ainda mais concentrados e verticalizados, o que aumenta a chance de apropria????o de parte do excedente do consumidor e de parte das receitas do Estado pelas majors. A imunidade tribut??ria dos e-books pode acelerar a desestrutura????o do mercado do livro impresso. Mas, se aplicada a interpreta????o extensiva m??nima para a imunidade tribut??ria dos e-books os custos sociais podem ser abrandados. Quanto ?? imunidade tribut??ria musical, a cl??usula legal ficou muito aberta, assim, se o Supremo Tribunal Federal fizer interpreta????o conforme a Constitui????o Federal para regular a mat??ria, suas inefici??ncias podem ser mitigadas