A dificuldade de harmonização tributária no MERCOSUL em face do federalismo fiscal brasileiro

Abstract

This study presents a historical vision of the Brazilian fiscal federalism, relating it with the difficulty of the tax harmonization among the MERCOSUL members’ countries. The method consisted in a comprehensive literature review of the main studies in the area and of the pertinent legislation. The study compares the International Law methods of norms integration in the internal order, the forms of State and the tax systems of the block’s State-parts. It concludes that the Brazilian fiscal federalism originated a system of consumption taxes distinct of the systems adopted by the other members, so that the harmonization of the legislations process, essential for the progress of the regional block, is prejudiced.