História da Harmonização Tributária Internacional

entre a Doutrina e a Política

Abstract

This paper aims to present a brief description of some historical aspects related to the evolution of the international tax harmonization theory, which are: (a) a brief account of the early works and authors in the field of public finance from the fifties on; (b) the Tinbergen Report and the Newmark Report and their importance for the European Tax Harmonization; (c) the fiscal work called Harmonization in common markets, organized by Carl S. Shoup, and its relevance to the development of the subject; (d) the Joint Taxation OAS/IDB and its main contributions in the context of Latin America. The development of these analyzes are considered essential for the development of the subject, and therefore, it justifies the development of a succinct account about the main factors that envolved its elaborations, which, after all, show the difficulties in defining the boundaries between science and policy in the theoretical development of this discipline.