Multinacionais digitais: implicações econômicas e regulatórias para o Brasil

Abstract

This study sought to analyze the economic and regulatory implications of digital multinationals in Brazil, using digital casino platforms as a case study. Using a multidisciplinary approach, it discusses how the lack of adequate regulation impacts tax collection, economic sovereignty, and consumer protection. Chapter I explores the national legal and tax bases, highlighting the difficulties of the Brazilian system in dealing with the complexity of the digital economy. Chapter II presents a theoretical review of the global dynamics of the digital economy, addressing the tension between state and digital sovereignty. In Chapter III, the case study details the economic impact and operating strategies of digital platforms, as well as government efforts to mitigate the challenges posed by this sector. The research reveals that, although regulation represents progress, the scenario still presents gaps that limit the effectiveness of public policies. The study contributes to the academic and practical debate on the adaptation of legal and tax structures to the new digital reality