A TributaÃÃo como instrumento de regulaÃÃo econÃmico em PaÃses integrados

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The taxation is essential for the achievement of the financier-economic politics of the States, a time that is to leave of this activity that is collected good part of the resources to be used in such politics. On the other hand, the taxation also can be used as instrument of regulation economic, capable to influence in the consumption, to stimulate the saving or to guide the form of organization of the companies. However, so that this occurs in countries that look the economic integration, for influence of the globalization, is important that it has approach of its legislaÃÃes, also in that touches to its systems tributaries. When if it deals with economic blocks, it is interesting that members of the respective grouping acts in set, searching to reach convergent and not dissonantes tax policies. Thus, it must have conformity enters the fiscal systems of the countries, similarity of reactions of these systems in relation the conditions of production and commerce, similarity in the taxation form, and the elimination of the distortions, or either, of the effect of the competition. For in such a way, it is interesting that if it searchs a form of possible more neutral taxation, searching to fix mechanisms of elimination of distortions in the taxation, of a general form, studying, thus, the effect of the two types of taxation, which are, the direct taxation and the indirect one. Also, as already it was said, is important that the legislaÃÃes are harmonized to fight the disloyal fiscal competition. In the cases, of union of economic block-type countries, he is possible that it has distortions in the competition, appearing shunting lines in relation the commercial flows, what it can, also, to cause, outrossim, distortions of social order. This because the taxation not only happens on merchandises and products, but also on the incomes of the work, that affect the people, of a general form. It is in this direction that the taxation can be used, in the international scope, not only as instrument that favors the growth and the full job economic, but also to prevent distortions of the competition between the members of economic groupings.

ASSUNTO(S)

tax harmonization neutrality taxation tributaÃÃo integraÃÃo econÃmica direito internacional publico harmonizaÃÃo tributÃria neutralidade economic regulation regulaÃÃo econÃmica economic integration

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