Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/11730 |
Resumo: | The phenomenon of globalization has enabled the internationalization of organizations, the free movement of capital and intensified global competition for new markets. While in the past fiscal policies were established aiming only to the solution of domestic problems, with globalization it is required that the tax authorities are prepared to act and plan your policies also globally. To cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions, and agreements seems to be a feasible solution. In this sense, the experiences of cooperation and the models proposed by international organizations are relevant and Brazil should continue to be included in that scenario. However, these instruments can not be transplanted straightforwardly to the Brazilian legal system, it is necessary to adapt them to our reality. In the tax context, a valuable and viable tool in monitoring and combating aggressive tax planning and tax evasion has been the exchange of information between tax administrations. Assuming the problem of the absence of specific regulations, as well as the absence of uniform administrative procedure by the RFB we sought to map the regulatory system and the administrative practices for the international exchange of tax information in Brazil in order to better understand the procedure of Brazilian tax administration regarding international cooperation in tax matters. Regarding the Brazilian regulatory framework, it is found that there are constitutional principles and infra-constitutional norms that make international cooperation for the exchange of information with other countries possible, however, exists rights of Brazilian taxpayers that can not be avoided and that demand concern regarding the adequacy of the tools of international cooperation in tax matters concluded by Brazil. Regarding the practice framework, it was found that the RFB has infrastructure that enables the availability of reliable and timely information, access and authority to obtain information from taxpayers or third parties when necessary. From the analysis of the regulatory and practical framework for the international exchange of tax information in Brazil, it was pointed out that the efficiency of information exchange in the country can be mitigated by frictions between this method of international cooperation and fundamental rights and guarantees under the Brazilian Constitution in relation to privacy, intimacy, due process, nonretroactivity and the equality. |
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Bastos, Frederico SilvaEscolas::DIREITO SPEstellita, HeloisaSanti, Eurico Marcos Diniz deRocha, Sergio AndréCunha, Luciana Gross2014-05-07T16:04:46Z2014-05-07T16:04:46Z2014-04-08BASTOS, Frederico Silva. Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes. Dissertação (Mestrado em Direito) - FGV - Fundação Getúlio Vargas, São Paulo, 2014.http://hdl.handle.net/10438/11730The phenomenon of globalization has enabled the internationalization of organizations, the free movement of capital and intensified global competition for new markets. While in the past fiscal policies were established aiming only to the solution of domestic problems, with globalization it is required that the tax authorities are prepared to act and plan your policies also globally. To cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions, and agreements seems to be a feasible solution. In this sense, the experiences of cooperation and the models proposed by international organizations are relevant and Brazil should continue to be included in that scenario. However, these instruments can not be transplanted straightforwardly to the Brazilian legal system, it is necessary to adapt them to our reality. In the tax context, a valuable and viable tool in monitoring and combating aggressive tax planning and tax evasion has been the exchange of information between tax administrations. Assuming the problem of the absence of specific regulations, as well as the absence of uniform administrative procedure by the RFB we sought to map the regulatory system and the administrative practices for the international exchange of tax information in Brazil in order to better understand the procedure of Brazilian tax administration regarding international cooperation in tax matters. Regarding the Brazilian regulatory framework, it is found that there are constitutional principles and infra-constitutional norms that make international cooperation for the exchange of information with other countries possible, however, exists rights of Brazilian taxpayers that can not be avoided and that demand concern regarding the adequacy of the tools of international cooperation in tax matters concluded by Brazil. Regarding the practice framework, it was found that the RFB has infrastructure that enables the availability of reliable and timely information, access and authority to obtain information from taxpayers or third parties when necessary. From the analysis of the regulatory and practical framework for the international exchange of tax information in Brazil, it was pointed out that the efficiency of information exchange in the country can be mitigated by frictions between this method of international cooperation and fundamental rights and guarantees under the Brazilian Constitution in relation to privacy, intimacy, due process, nonretroactivity and the equality.O fenômeno da globalização possibilitou a internacionalização das empresas, a livre movimentação de capitais e acirrou a competição global por novos mercados. Enquanto no passado as políticas fiscais eram estabelecidas visando apenas à solução de problemas domésticos, com a globalização exige-se que as administrações tributárias estejam preparadas para atuar e planejar suas políticas também de maneira global. Para lidar com esse cenário, novas formas de regulação são exigidas. Sob este ponto de vista, um esforço na celebração de tratados, convenções e acordos tem sido realizado pela comunidade internacional. Nesse sentido, as experiências de cooperação e os modelos propostos por organismos internacionais são muito relevantes e o Brasil deve continuar a se inserir nesse cenário. Contudo, esses instrumentos não podem ser singelamente transplantados para o ordenamento jurídico brasileiro, fazendo-se necessário adaptá-los à nossa realidade. No âmbito tributário, um instrumento valioso e viável na fiscalização e combate ao planejamento tributário agressivo e à evasão fiscal tem sido o intercâmbio de informações entre administrações tributárias. Partindo do problema relativo à inexistência de regulamentação específica, bem como à ausência de procedimentalização uniforme da prática administrativa aplicada pela RFB, procurou-se mapear o sistema regulatório e prático do intercâmbio internacional de informações tributárias no Brasil a fim de compreender melhor a prática da administração tributária brasileira em relação à cooperação internacional em matéria tributária. Em relação ao quadro regulatório brasileiro, verificou-se que existem princípios constitucionais e normas infraconstitucionais que tornam a cooperação internacional para fins de intercâmbio de informações com outros países possível, contudo, também existem direitos e garantias dos contribuintes brasileiros que são inafastáveis e exigem preocupação em relação à adequação das ferramentas de cooperação internacional em matéria tributária celebradas pelo Brasil à legislação interna. Em relação à moldura prática, observou-se que a RFB possui infraestrutura que permite a disponibilidade de informações confiáveis e atualizadas, o acesso e a autoridade para obter informações dos contribuintes ou terceiros, sempre que necessário. A partir da análise do sistema regulatório e prático do intercâmbio internacional de informações tributárias no Brasil, verifica-se que a eficácia do intercâmbio de informações no país pode ser mitigada pela interseção dessa modalidade de cooperação internacional com os direitos e garantias fundamentais assegurados pela Constituição brasileira em relação à intimidade, à privacidade, ao devido processo legal, à ampla defesa, ao contraditório, à irretroatividade e à isonomia.porDireito tributário internacionalTransparência fiscal internacionalTroca de informações tributáriasDireitos e garantias fundamentaisDireitoDireito tributário - BrasilCooperação internacionalGlobalizaçãoTransparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional 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|
dc.title.por.fl_str_mv |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
title |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
spellingShingle |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes Bastos, Frederico Silva Direito tributário internacional Transparência fiscal internacional Troca de informações tributárias Direitos e garantias fundamentais Direito Direito tributário - Brasil Cooperação internacional Globalização |
title_short |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
title_full |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
title_fullStr |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
title_full_unstemmed |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
title_sort |
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes |
author |
Bastos, Frederico Silva |
author_facet |
Bastos, Frederico Silva |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.member.none.fl_str_mv |
Estellita, Heloisa Santi, Eurico Marcos Diniz de Rocha, Sergio André |
dc.contributor.author.fl_str_mv |
Bastos, Frederico Silva |
dc.contributor.advisor1.fl_str_mv |
Cunha, Luciana Gross |
contributor_str_mv |
Cunha, Luciana Gross |
dc.subject.por.fl_str_mv |
Direito tributário internacional Transparência fiscal internacional Troca de informações tributárias Direitos e garantias fundamentais |
topic |
Direito tributário internacional Transparência fiscal internacional Troca de informações tributárias Direitos e garantias fundamentais Direito Direito tributário - Brasil Cooperação internacional Globalização |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Direito tributário - Brasil Cooperação internacional Globalização |
description |
The phenomenon of globalization has enabled the internationalization of organizations, the free movement of capital and intensified global competition for new markets. While in the past fiscal policies were established aiming only to the solution of domestic problems, with globalization it is required that the tax authorities are prepared to act and plan your policies also globally. To cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions, and agreements seems to be a feasible solution. In this sense, the experiences of cooperation and the models proposed by international organizations are relevant and Brazil should continue to be included in that scenario. However, these instruments can not be transplanted straightforwardly to the Brazilian legal system, it is necessary to adapt them to our reality. In the tax context, a valuable and viable tool in monitoring and combating aggressive tax planning and tax evasion has been the exchange of information between tax administrations. Assuming the problem of the absence of specific regulations, as well as the absence of uniform administrative procedure by the RFB we sought to map the regulatory system and the administrative practices for the international exchange of tax information in Brazil in order to better understand the procedure of Brazilian tax administration regarding international cooperation in tax matters. Regarding the Brazilian regulatory framework, it is found that there are constitutional principles and infra-constitutional norms that make international cooperation for the exchange of information with other countries possible, however, exists rights of Brazilian taxpayers that can not be avoided and that demand concern regarding the adequacy of the tools of international cooperation in tax matters concluded by Brazil. Regarding the practice framework, it was found that the RFB has infrastructure that enables the availability of reliable and timely information, access and authority to obtain information from taxpayers or third parties when necessary. From the analysis of the regulatory and practical framework for the international exchange of tax information in Brazil, it was pointed out that the efficiency of information exchange in the country can be mitigated by frictions between this method of international cooperation and fundamental rights and guarantees under the Brazilian Constitution in relation to privacy, intimacy, due process, nonretroactivity and the equality. |
publishDate |
2014 |
dc.date.accessioned.fl_str_mv |
2014-05-07T16:04:46Z |
dc.date.available.fl_str_mv |
2014-05-07T16:04:46Z |
dc.date.issued.fl_str_mv |
2014-04-08 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
BASTOS, Frederico Silva. Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes. Dissertação (Mestrado em Direito) - FGV - Fundação Getúlio Vargas, São Paulo, 2014. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/11730 |
identifier_str_mv |
BASTOS, Frederico Silva. Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes. Dissertação (Mestrado em Direito) - FGV - Fundação Getúlio Vargas, São Paulo, 2014. |
url |
http://hdl.handle.net/10438/11730 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional do FGV (FGV Repositório Digital) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
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Fundação Getulio Vargas (FGV) |
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FGV |
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FGV |
reponame_str |
Repositório Institucional do FGV (FGV Repositório Digital) |
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Repositório Institucional do FGV (FGV Repositório Digital) |
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