Harmonização do Sistema Tributário no Mercosul no cenário transnacional

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

21/08/2011

RESUMO

The object of this Dissertation is the need for Harmonization of the Tax Systems of the MERCOSUL. Its objective is to demonstrate the benefits of this process, to examine the factors that are currently posing obstacles to the achievement of this goal, and finally, to demonstrate how it is possible to implement a harmonization of the tax systems within the main economic bloc of South America. With this aim, it discusses the aspects of integration, globalization and Transnationality, demonstrating the importance of International Tributary Law, and the creation and development of the MERCOSUL. Finally, it presents the obstacles and the need to carry out Harmonization of the Tax Systems of the MERCOSUL. In terms of methodology, the inductive method was used in the investigation phase. The Cartesian Method was used in the analysis of the data, and this Research Report is structured on an inductive basis. This Dissertation is linked to the Line of Research International Law, Community and Transnationality

ASSUNTO(S)

globalização direito tributário internacional harmonização tributária direito tributario direito tributário globalization international tributary law tributary harmonization

ACESSO AO ARTIGO

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