The tax immunity of Kindle, Bookstans and the publishing market in Brazil

Abstract

Tax immunity is a constitutional command for the immunization of certain institutions, products and religious beliefs with the objective of barring state power from subjugating social issues, and providing opportunities for social and cultural enterprises to be disseminated in society.One of the immunities present in the 1988 Constitution is that of paper that will be used in newspapers, books and collections. This immunity has been extended to digital books and their digital readers (Kindle, Kobi).In this case, the article analyzes the tax immunity of the Kindle and how this immunity influences the publishing market (creation of fadoms, online sales, bookstans), which is its main objective, also aiming to analyze new ways of selling physical and digital books .As a methodology, the work has a qualitative character, carrying out a bibliographical research on scientific articles, legal works and on the publishing market in Brazil, and research on major communication vehicles to understand the impact of the Kindle on the social market, as well as a study on the STF jurisprudence on the subject, the work being a case study.The research problem can be identified through this question: What is the relevance of literary tax immunity for the Kindle digital book reader? The research result indicates that tax immunity contributes to the creation of a new publishing market, which contributes to the maintenance of the Brazilian publishing market.