Servitização e o ICMS Brasileiro: O Tributo Consegue Acompanhar as Tendências e Evoluções Econômicas?/Servitization And Brazilian Value-Added Tax on Sales/Services: Can The Tribute Track Trends And Economic Developments?

Servitization is a business relationship directed, by means of integrated products and services, to eliminate the focus of intermediaries business to reach directly the intangible purposes sought by consumers. This article aims to analyze, by means of bibliographical research and documentation, how has Brazilian Value-added Tax on Sales and Services been applied to the existing servitization practices. In conclusion, this tax is not yet able to achieve future social change if it follows the paths in this article raised. That is because it is not a fiscal instrument substantively adherent to current notions about the concepts of value added and trade relations - it is a tribute used on an extremely positivist way and that has no other deepening that is not instrumental - which reduces its applicability to new perspectives.