Tributação das fintechs de crédito direto no Brasil

• Ano de defesa: 2021
• Autor(a) principal: Oliveira, Moisés Geraldo de
• Orientador(a): Menezes, Daniel Francisco Nagao
• Banca de defesa: Saavedra, Giovani Agostini , Beltrão, Demétrius Amaral
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Direito Político e Econômico
• Departamento: Faculdade de Direito (FDIR)
• País: Brasil
• Palavras-chave em Português: Brasil; sistema financeiro nacional; fintech; sociedade de crédito direto; extrafiscalidade
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28417

A process of concentration of economic power in banks has taken place in Brazil since the second half of the last century as a result of government policies resulting from the power given to the State by the Federal Constitution to intervene in the economic domain. This increase in the degree of concentration has a positive aspect because it brought solidity to the National Financial System, but it also revealed negative effects on the economy, such as the high cost of credit in the country resulting from numerous factors linked to the very way this system was structured throughout of years. In this context, fintechs focused on solutions to the main problems and inefficiencies of traditional financial institutions consolidated in the country arise and in this scenario, there was in Brazil a rapid and significant advance in the regulatory schedule in the field of financial and technological innovations. In this regard, this schedule is aligned with the pillars of the Central Bank's “Agenda BC+” which has as one of its objectives to make credit cheaper and more accessible in the country and it was on this path that, among other measures, the Direct Credit Society (DCS). In this sense, this dissertation aims to analyze how taxation – as an important part of this regulatory schedule and as an instrument for inducing behavior – can stimulate the democratization of credit through DCSs. As a result of this research, a proposal for extrafiscal taxation of DCSs is presented in order to induce the democratization of credit in Brazil.