Crise de Legitimidade nas Políticas Globais de Cooperação Fiscal e Possíveis Soluções

Autores

  • Rogério Abdala Bittencourt Júnior UFMG
  • Onofre Alves Batista Júnior

DOI:

https://doi.org/10.46801/2595-7155-rdtia-n10-7

Palavras-chave:

cooperação fiscal, transparência fiscal, troca de informações, assistência na construção de capacidades fiscalizatórias, legitimidade, tributação internacional, direito tributário, direito financeiro, política fiscal internacional

Resumo

O objetivo do artigo é investigar a legitimidade (ou falta dela) das políticas tributárias globais que visam à cooperação fiscal, assim como avaliar de maneira pormenorizada os formatos e políticas de cooperação fiscal global já produzidos por países (unilateralmente), entre eles (bilateralmente) e por organizações internacionais como a OCDE. O item 1 teve como objetivo descrever novos desafios institucionais dos países em desenvolvimento, relativos às novas tecnologias, com destaque para a tecnologia blockchain, e como os déficits de cooperação fiscal contribuem para o agravamento desses desafios. No item 2, fez-se a contextualização histórica das políticas de cooperação fiscal entre os países, bem como a descrição e análise das principais políticas de cooperação já implementadas unilateral, bilateral e multilateralmente. O item 3 analisou os níveis de legitimidade democrática, na visão dos países em desenvolvimento, dos esforços de cooperação fiscal já empreendidos. Por fim, no item 4, foram algumas propostas institucionais de reforma do regime tributário global, e analisadas sua eventual aplicabilidade aos esforços de cooperação fiscal. A conclusão que se extraiu desse trabalho foi a de que o atual regime tributário internacional, especificamente no que tange às políticas de cooperação fiscal, não é legítimo ou inclusivo na perspectiva dos países em desenvolvimento, e que carece de reformas, e que se vislumbra uma oportunidade de alteração desse quadro por meio do exercício de maior influência dos países em desenvolvimento, que hoje representam mais de 50% da economia mundial, com destaque para os países do BRICS.

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2022-06-30

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Bittencourt Júnior, R. A., & Batista Júnior, O. A. . (2022). Crise de Legitimidade nas Políticas Globais de Cooperação Fiscal e Possíveis Soluções. Revista De Direito Tributário Internacional Atual, (10), 139–170. https://doi.org/10.46801/2595-7155-rdtia-n10-7

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Doutrina Nacional (Double Peer Reviewed)