INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS

Detalhes bibliográficos
Autor(a) principal: Basilio Vailatti, Diogo
Data de Publicação: 2022
Outros Autores: Ferreira Junior, Rubens
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Direito UFMS
Texto Completo: https://periodicos.ufms.br/index.php/revdir/article/view/14686
Resumo: The work is based on the binomial between tax collection and compliance/costs of social rights. It applies the effects of the tax war and the consequences for taxpayers, individuals and corporations – especially medium and small ones – and the unfair practice conveyed by tax havens. This phenomenon was made possible by the globalization of the economy and the emergence of transnational companies, which accelerated the tax collection crisis in the face of equality and competitive loyalty. The research will use the hypothetical-deductive research method with bibliographic analysis.v
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spelling INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTSGUERRA FISCAL INTERNACIONAL: O PARADOXO ENTRE ARRECADAÇÃO E ATENDIMENTO AOS DIREITOS FUNDAMENTAIS DO CIDADÃOThe work is based on the binomial between tax collection and compliance/costs of social rights. It applies the effects of the tax war and the consequences for taxpayers, individuals and corporations – especially medium and small ones – and the unfair practice conveyed by tax havens. This phenomenon was made possible by the globalization of the economy and the emergence of transnational companies, which accelerated the tax collection crisis in the face of equality and competitive loyalty. The research will use the hypothetical-deductive research method with bibliographic analysis.vO trabalho se funda no binômio entre arrecadação e adimplemento/custos dos direitos sociais. Aplica-se os efeitos da guerra fiscal e as consequências frente os contribuintes pessoas físicas e jurídicas – em especial os de médio e pequeno porte – e a pratica desleal veiculada por paraísos fiscais. Este fenômeno foi possibilitado pela globalização da economia e o surgimento de empresas transnacionais o que acelerou a crise arrecadatória ao revés da isonomia e da lealdade concorrencial. A pesquisa utilizará o método de pesquisa hipotético-dedutivo com análise bibliográfica.UFMS2022-02-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufms.br/index.php/revdir/article/view/1468610.21671/rdufms.v7i2.14686UFMS Law Review; Vol 7 No 2 (2021): Revista Direito UFMS; 144-156Revista Direito UFMS; v. 7 n. 2 (2021): Revista Direito UFMS; 144-1562447-2336reponame:Revista Direito UFMSinstname:Universidade Federal de Mato Grosso do Sul (UFMS)instacron:UFMSporhttps://periodicos.ufms.br/index.php/revdir/article/view/14686/10518Copyright (c) 2021 Revista Direito UFMSinfo:eu-repo/semantics/openAccessBasilio Vailatti, Diogo Ferreira Junior, Rubens 2022-11-16T20:01:43Zoai:periodicos.ufms.br:article/14686Revistahttp://seer.ufms.br/index.php/revdir/indexPUBhttps://periodicos.ufms.br/index.php/revdir/oai||revistadireitoufms1@gmail.com2447-23362447-2336opendoar:2022-11-16T20:01:43Revista Direito UFMS - Universidade Federal de Mato Grosso do Sul (UFMS)false
dc.title.none.fl_str_mv INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
GUERRA FISCAL INTERNACIONAL: O PARADOXO ENTRE ARRECADAÇÃO E ATENDIMENTO AOS DIREITOS FUNDAMENTAIS DO CIDADÃO
title INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
spellingShingle INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
Basilio Vailatti, Diogo
title_short INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
title_full INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
title_fullStr INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
title_full_unstemmed INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
title_sort INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
author Basilio Vailatti, Diogo
author_facet Basilio Vailatti, Diogo
Ferreira Junior, Rubens
author_role author
author2 Ferreira Junior, Rubens
author2_role author
dc.contributor.author.fl_str_mv Basilio Vailatti, Diogo
Ferreira Junior, Rubens
description The work is based on the binomial between tax collection and compliance/costs of social rights. It applies the effects of the tax war and the consequences for taxpayers, individuals and corporations – especially medium and small ones – and the unfair practice conveyed by tax havens. This phenomenon was made possible by the globalization of the economy and the emergence of transnational companies, which accelerated the tax collection crisis in the face of equality and competitive loyalty. The research will use the hypothetical-deductive research method with bibliographic analysis.v
publishDate 2022
dc.date.none.fl_str_mv 2022-02-16
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufms.br/index.php/revdir/article/view/14686
10.21671/rdufms.v7i2.14686
url https://periodicos.ufms.br/index.php/revdir/article/view/14686
identifier_str_mv 10.21671/rdufms.v7i2.14686
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufms.br/index.php/revdir/article/view/14686/10518
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Direito UFMS
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Direito UFMS
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFMS
publisher.none.fl_str_mv UFMS
dc.source.none.fl_str_mv UFMS Law Review; Vol 7 No 2 (2021): Revista Direito UFMS; 144-156
Revista Direito UFMS; v. 7 n. 2 (2021): Revista Direito UFMS; 144-156
2447-2336
reponame:Revista Direito UFMS
instname:Universidade Federal de Mato Grosso do Sul (UFMS)
instacron:UFMS
instname_str Universidade Federal de Mato Grosso do Sul (UFMS)
instacron_str UFMS
institution UFMS
reponame_str Revista Direito UFMS
collection Revista Direito UFMS
repository.name.fl_str_mv Revista Direito UFMS - Universidade Federal de Mato Grosso do Sul (UFMS)
repository.mail.fl_str_mv ||revistadireitoufms1@gmail.com
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