| dc.description.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. | en |
