TAX ADMINISTRATION: DIGITAL TAXATION AND THE IMPACT OF TECHNOLOGY ON THE BRAZILIAN FISCAL SYSTEM

Abstract

This paper aims to analyze the impacts of digitalization on tax administration in Brazil, with emphasis on the challenges and opportunities arising from the digital economy. The study explores the taxation of online services, e-commerce, and digital assets—such as cryptocurrencies—as well as the use of technologies such as blockchain, big data, and artificial intelligence in the fiscal domain. It is based on the premise that informatization is a strategic factor for the modernization of the tax system, contributing to revenue efficiency and the fight against tax evasion. However, the lack of specific regulations and the outdated legislative framework in relation to technological innovations undermine legal certainty and fairness in taxation. The methodology adopted is qualitative, based on bibliographic and documentary research. The results point to the urgency of structural reforms and the implementation of public policies that promote integration among government levels, ensure taxpayer data protection, and uphold fiscal justice. It is concluded that technology must be an ally of tax administration, provided that it is applied in observance of fundamental rights and supported by a legal framework suited to the new digital reality.