Atuação estatal no comércio exterior, em seus aspectos tributários e aduaneiros

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The present study aims to identify and analyze the legal basis of one of the main economic activities nowadays: foreign trade. By evaluating the forms and the function of the State activity on foreign trade, it could be verified the presence of a regulatory and inducer nature, on the tax aspect as well as regarding to the customs control. In the analysis of these two aspects, it is suggested an objective delimitation of research fields of the Law subjects named Tax Law and Customs Law. It is also aimed to highlight the intersection areas between these subjects, by indicating and exploring matters that can be classified on a Customs Tax Law (customs duties) and on a Tax Customs Law (leveling taxes and duties, connected to foreign trade operations, and duties and taxes owed on the basis of internal operation, necessary to the importation). Finally, it is explored the most evident results of the regulatory and inducer nature of the State activity on the foreign trade: the special customs procedures and the customs procedures applied in special areas (differentiating them from the common procedure of importation and exportation) and the simplified customs procedures.

ASSUNTO(S)

direito - dissertações direito tributário international trade tarifas alfandegárias legislation law taxation customs privileges direito internacional publico legislação comércio internacional

ACESSO AO ARTIGO

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