@article{Bruno da Silva_da Silva Bezerra_2021, title={THE TAXATION OF ELECTRONIC COMMERCE AS SPONSOR OF BASIC INCOME: COMPENSATING SOCIAL INEQUALITIES IN THE CONTEXT OF BRAZILIAN AUSTERITY POLICY}, url={https://revistainclusiones.org/index.php/inclu/article/view/3041}, abstractNote={<p>The situation of socioeconomic vulnerability in the context of the pandemic by COVID-19 resumed<br>the discourse on basic income. In a scenario of financial recession, Brazil does not seem to have the<br>resources to pay for this assistance policy. With a bibliographic and quantitative research, the work<br>seeks to analyze the proposal for the taxation of electronic commerce as a potential sponsor of basic<br>income, since it is presented as a measure capable of compensating for the social inequalities<br>aggravated by the Austerity Policy. It was noted that, despite the legislative initiatives, the taxation of<br>electronic commerce is not something simple, but it involves a wide range of services and<br>technological products that do not contain a legal provision and fall in normative lagoons. The Tax<br>Reform seems right to unify taxation by using electronic commerce, but there is something to be<br>desired when it is restricted to federal taxes and because it does not present a hypothesis of clear<br>impact.</p>}, journal={Revista Inclusiones}, author={Bruno da Silva , Alexandre Antônio and da Silva Bezerra, Stéfani Clara}, year={2021}, month={oct.}, pages={. 83-110} }