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Efeitos da desoneração tributária sobre a difusão da banda larga no Brasil: Enfoque na incidência do FISTEL sobre o terminal de acesso individual por satélite.

Charlita de Freitas, Luciano and Euler de Morais, Leonardo and Cervieri Guterres, Egon (2017): Efeitos da desoneração tributária sobre a difusão da banda larga no Brasil: Enfoque na incidência do FISTEL sobre o terminal de acesso individual por satélite.

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Abstract

This study analyzes the economic and tax effects of an eventual equalization of the satellite based access terminals and mobile cellular broadband, for the purpose of charging the Telecommunications Inspection Fund (FISTEL). Estimates of demand were elaborated with the aid of empirical instruments to gauge the price elasticity and projections of demand for broadband service. Results indicate that the eventual equalization of taxes incidence induces growth of the band penetration in Brazil, as well as generates positive effects on the aggregate of the tax revenue from satellite broadband providers.

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