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

Marcos Aurélio Pereira Valadão

Autores

Marcos Aurélio Pereira Valadão Universidade Católica de Brasília (UCB)

Palavras-chave:

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

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.

Biografia do Autor

Marcos Aurélio Pereira Valadão, Universidade Católica de Brasília (UCB)

Doutor em Direito (SMU - EUA, 2005), Mestre em Direito Público (UnB, 1999), Especialista em Administração Tributária (UCG, 1992); MBA em Administração Financeira (IBMEC - DF, 1996); Professor e Pesquisador do Curso de Direito da Universidade Católica de Brasília (UCB).

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