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Bruno Pinheiro Wanderley Reishttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4782291T5&tokenCaptchar=03AGdBq27ob5SqrupCxXZaMZzgFg5jLYVisFSmEyeY6pMktIZGTa6m9_P8_R7fO0BY0P5HCTXDCBDMFkX2wB4O94kGDjUcwx7BSmHBrMuZc-gYEG_S5ljr98WHAWlL8V6A04MdgbSRyIW3Elszbf-EntniYKK-dnmCVU9_n9Fhb2We_simb-FmjESEesMz3fPm62Xgy9HYFBfY8v9_x5RCONh71WwtLG9jYXsCQ8smilam8h-YmDuAfmcYJZajezlJgqn6OP3g4HzKZlzU3486JEv-c3n3aHVCJWOptamJwh2zmuTCtE5NUeU2ptxWA5E-jQ6-JkL4VV76zEw_OEcvgTGxOnHWsMlMsPxe_PGjhwpx2BUOg7VxzPhbTfqkUy6klrUiCnT6nB5O-T1szmNugTv0DNTLV_mbE5SHdiVcSEyoz0yhkxfqVuI5b0tF34fC5BU4ViEIfZisY8W8axLHyD16TBCD4gLXinblkSjwBgEScJW8Vx7CVHnykj8-eWXmg5mrOnI1ZY9NFp6j1VedqgT3Kl4mlKs1QADawisson Elvécio Belém LopesFernanda Cimini Salleshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8243485A8&tokenCaptchar=03AGdBq275iMHQ3zfbJKujjF0mYnVytC-cs1MEF5R1s3wJ9qXn6nyY7k4HR0_ri4f4Sw72iI4Y0n9AGmx1cwno6HpWLK-xvO-7vMxxN2UxThu5JAjC2nmvJULztCflNbTVWcrQein6sqeWa5fuW82hXZYkPtRM2pQLADbvAfWfZcpV7rxMxjfL1D-krJ0QGY2rKtDwrq7Aff5kKanchgusH2zR3NjVnqx49KTDWh5RUguZelPThLawmA1A_VtG_jwNrd4CuydoiNTRMrD7P902T_0-goFQ86tlPQQV_UkVPiiFCHTqxJPZTf1ywCDcYE1hgTtkjxcOGBawXUrF6wbh3ZXH4RQcUdoNC3g8_kkyKCEdGem_eLKTNny3WIdtRxWI9kLTpXmwv6KUhbgw1oAA1gu7ZEpECxO1BhMqd3KcO8QfZz5RekdyAc9_xpL2iCJi3WQlNH68eM2_R6jMfL_nsjdvqu8HnrXA2NMnHH7hg7yCIJarEwjlmV75gbvY7wbEDrcXO7JP1uN8DlJcxa1r8adom7yvsvHrdQFlorencia Lorenzo2022-07-07T17:14:39Z2022-07-07T17:14:39Z2021-08-18http://hdl.handle.net/1843/43029A evasão e a elisão fiscal transnacional receberam muita visibilidade durante a última década. Alimentada por uma série de escândalos, a Política Tributária Global tornou-se, então, palco de várias transformações e demandas por acabar com o fenômeno dos paraísos fiscais e a elisão fiscal de multinacionais se propagaram no debate político. Esse contexto levou ao desenvolvimento de uma série de reformas político-institucionais, voltadas a algumas das brechas institucionais tidas como parcialmente responsáveis pelo atual cenário. Na presente dissertação analisamos, de forma descritiva e exploratória, as iniciativas recentes desenvolvidas no âmbito da Organização para a Cooperação e Desenvolvimento Econômico (OCDE), em resposta a um mandato político do Grupo dos 20. Dividida em quatro partes, a dissertação parte de uma discussão conceitual sobre o fenômeno dos paraísos fiscais, pensando na maneira em que eles impactam estados nacionais em dimensões que lhe são constitutivas. Em seguida, ela se volta para uma discussão teórica sobre os fatores que impactaram e mediaram, historicamente, as relações transnacionais em matérias tributárias. Para tanto, realizamos também um resgate do desenvolvimento histórico do conjunto de instituições que governam as relações transnacionais em matéria de impostos. As últimas duas partes voltam-se para uma análise empírica, detendo-se primeiro na análise dos fatores que impactaram o contexto recente, descrevendo as principais iniciativas, e em seguida desenvolvendo um estudo de caso em um âmbito específico do conflito, a saber, os impactos tributários da digitalização da economia. A partir de uma revisão de literatura e da análise de documentos de consultas públicas das disputas do contexto recente, esta dissertação contribui para uma área ainda sub-teorizada, mas que possui impactos incontornáveis para o desenvolvimento da política na atualidade.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.CNPq - Conselho Nacional de Desenvolvimento Científico e TecnológicoporUniversidade Federal de Minas GeraisPrograma de Pós-Graduação em Ciência PolíticaUFMGBrasilFAF - DEPARTAMENTO DE CIÊNCIA POLÍTICAhttp://creativecommons.org/licenses/by-nc-nd/3.0/pt/info:eu-repo/semantics/openAccessEvasão fiscalElisão fiscalOffshoreInstituiçõesDa política tributária global : uma análise dos esforços regulatórios do mundo offshoreinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGORIGINALDissertação_lorenzo.pdfDissertação_lorenzo.pdfapplication/pdf1437214https://repositorio.ufmg.br/bitstream/1843/43029/1/Dissertac%cc%a7a%cc%83o_lorenzo.pdf35a1c137bf561404b667ef93d13aefccMD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8811https://repositorio.ufmg.br/bitstream/1843/43029/2/license_rdfcfd6801dba008cb6adbd9838b81582abMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82118https://repositorio.ufmg.br/bitstream/1843/43029/3/license.txtcda590c95a0b51b4d15f60c9642ca272MD531843/430292022-07-07 14:14:39.99oai:repositorio.ufmg.br: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ório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2022-07-07T17:14:39Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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