Economia do compartilhamento: em busca de uma tributação constitucionalmente adequada em uma sociedade desigual

Abstract

The research starts by exploring how the concept of the commons has evolved over time into private property. This is compared to the historical treatment of property taxation, from ancient times to the present-day platform society. This exploration has influenced the development of the sharing economy, which is a concept that can have different interpretations depending on the specific context in which it is used. Throughout history, the concept of private property has been intricately linked to notions of power, wealth generation, and its outward expression. In this context, taxation has consistently served as a guiding force, shaping our societal interactions with material possessions. The transformative shifts observed in relation to societal expectations, legal frameworks, and temporal dynamics pose significant challenges to the viability of the nation-state within the context of an increasingly interconnected and globalized world. This research endeavors to examine the sharing of real estate within the framework of the sharing economy concept, employing a hermeneutic-phenomenological approach influenced by the Hermeneutic Critique of Law. The ascendancy of platforms and other global actors within society signifies a discernible erosion of the nation-state's capacity to unilaterally shape the trajectory of communal existence. The evolving nature of individuals' temporal and stable orientations has undergone significant transformations, wherein the incorporation of continuous experimentation has emerged as a pivotal component in their cognitive grasp of the world. The research endeavors to comprehend the potentialities of the Brazilian constitutional state regarding the taxation of sharing facilitated by global platforms, with a particular focus on the realm of real estate. The phenomenon may manifest itself in a manner that is subject to both stimulation and discouragement through taxation. Hence, it is imperative to thoroughly examine the multifaceted aspects of the sharing economy, encompassing diverse viewpoints, while duly acknowledging the indispensable role played by platforms in the modern societal landscape. In an era marked by platformization, the traditional role and significance of the nation-state are being increasingly challenged. This has led to a critical examination of the effectiveness of utilizing the taxation function of the nation-state as a mechanism for addressing and mitigating inequality within a contemporary late modern society. Thus, the feasibility of implementing taxation on the shared real estate in its various forms is examined, aiming to mitigate inequalities within the Brazilian context.