Da política tributária global : uma análise dos esforços regulatórios do mundo offshore

Detalhes bibliográficos
Ano de defesa: 2021
Autor(a) principal: Florencia Lorenzo
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal de Minas Gerais
Brasil
FAF - DEPARTAMENTO DE CIÊNCIA POLÍTICA
Programa de Pós-Graduação em Ciência Política
UFMG
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://hdl.handle.net/1843/43029
Resumo: Transnational tax evasion and avoidance received a lot of visibility over the last decade. Fuelled by a series of scandals, Global Tax Politics then became the stage for several transformations and demands to end the phenomenon of tax havens and tax avoidance of multinationals echoed in the political debate. This context led to the development of a series of political-institutional reforms, aimed at some of the institutional gaps considered partially responsible for the current scenario. In this thesis we analyse, in a descriptive and exploratory way, recent initiatives developed within the scope of the Organization for Economic Cooperation and Development (OECD), enacted in response to a political mandate of the Group of 20. Divided into four parts, the thesis begins with a conceptual discussion on the phenomenon of tax havens, addressing the way in which they impact National States in dimensions that are constitutive to them. Then, it turns to a theoretical discussion about the factors that have historically impacted and mediated transnational relations in tax matters. Therefore, we also carried out a review of the historical development of the set of institutions that govern transnational tax relations. The last two parts turn to an empirical analysis, focusing first describing the main initiatives, on the analysis of the factors that impacted the recent context, and then developing a case study in a specific context of the conflict, namely, the tax impacts of the digitization of the economy. Based on a literature review and the analysis of documents from public consultations on disputes in the recent context, this thesis contributes to a still under-theorized area, which has inescapable impacts for the development of politics as in unravels today.