O SISTEMA TRIBUTÁRIO INTERNACIONAL CONTEMPORÂNEO SOB A PERSPECTIVA DOS PAÍSES EM DESENVOLVIMENTO: ANÁLISE CRÍTICA

Marcos Aurélio Pereira Valadão

Resumo


O estudo verifica a estrutura do sistema tributário internacional contemporâneo (STIC) em sua conformação atual a partir da perspectiva dos países em desenvolvimento. Foi estudado o histórico do STIC e considerados os seus principais atores e identificadas as principais questões do STIC. Esses aspectos foram analisados de maneira a se ter um claro entendimento de sua relevância. Na sequência, e partir da perspectiva histórica, verifica-se os principais instrumentos de atuação da comunidade internacional no sentido de remodelar o STIC, com problemas como evasão fiscal, paraísos fiscais, etc.. O papear também considera este cenário em face das principais necessidades dos países em desenvolvimento, como o desenvolvimento inclusivo. Cuida-se, então de estudar o enlace dos sistemas tributários dos países em desenvolvimento com o STIC e suas consequências, destacando os aspectos positivos e os negativos principais aspectos críticos, decorrentes desta interação. Por fim, com base nos estudos colocados anteriormente e nas premissas que daí decorrem apresenta-se um rol de considerações e sugestões de medias a serem adotadas, voltadas para os principais aspectos do STIC anteriormente verificados, de forma a dar um contorno prático à pesquisa.


Palavras-chave


países em desenvolvimento; sistema tributário internacional contemporâneo; evasão fiscal; elisão fiscal; paraísos fiscais

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Referências


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