ANÁLISE JUSECONÔMICA DA IMUNIDADE TRIBUTÁRIA MUSICAL: O CASO DO E-MUSIC NO BRASIL
DOI:
https://doi.org/10.31501/ealr.v7i2.7179Abstract
RESUMO
Trata-se de analisar a denominada imunidade musical. Com base no critério de eficiência de Kaldor-Hicks não se faz possível afirmar que esta imunidade tributária objetiva musical seja economicamente eficiente por ser este mercado da música é muito concentrado. Essa imunidade pode fazer com que este segmento fique ainda mais verticalizado, o que aumenta a chance de apropriação de parte do excedente do consumidor e de parte das receitas do Estado pelas majors. Ao estabelecer a imunidade tributária musical, a cláusula constitucional ficou muito aberta, assim, se o Supremo Tribunal Federal for capaz de fazer uma interpretação conforme a Constituição Federal, suas ineficiências podem ser mitigadas via interpretação extensiva mínima, abrandando os custos sociais desta imunidade tributária.
PALAVRAS-CHAVE: Fonogramas, videogramas, e-music, eficiência, Kaldor-Hicks, imunidade musical.
ABSTRACT
The aim of this article is to analyse the so-called "musical tax immunity". The Kaldor-Hicks efficiency criterion does not make possible to say that this musical objective tax immunity is economically efficient because this market highly concentrated. This tax immunity may cause this market to become even more verticalized, which increases the chance of the majors to capture the consumer surplus and a share of state revenues. When establishing the musical tax immunity, the constitutional clause was made very open, so if the Supreme Court become able to make an interpretation according to the Constitution, the inefficiencies of this tax immunity may be softened through a minimum extensive interpretation, in order to decrease the social costs of this tax immunity.
KEYWORDS: Phonograms, storage media, e-music, efficiency, Kaldor-Hicks, musical tax immunity.
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