Análise da relação entre a ordem econômica nacional e os países com tributação favorecida

Abstract

The present study aims to analyze the relationship between national economic order and tax havens, as they are popularly called countries with favored taxation. The economic order is, basically, a legal treatment, limited and delineated based on standards established by the Constitution for the conduct of economic life of the country, with the scope of legitimate state intervention in private economic domain. One of the ways used by international companies to stand out among the other competitors and survive the high competitiveness is to reduce the tax burden on the activity performed. Tax havens emerge, at that time, as an alternative to reduce the impact on the income of economic agents due to the extremely high tax burden and the enormous competitiveness in economic activity, with other very advantageous conditions of those, such as: banking secrecy and tax, creation of companies with ownership ensured through bearer shares, exchange freedom, etc. Don't exists a single and closed concept to characterize a tax haven, there is no uniformity in doctrine as well as the criteria used to characterize them are not accurate, but there are rules in national law dealing with matters, such as: the Federal Law nº 9430 of December 27, 1996 and RFB Normative Instruction n º 1037, of June 4, 2010. Be different and numerous legal and illegal practices, as well as criminal and problematic issues , to divert domestic money to tax havens and consequently attack the national economic order, preventing a fair and less unequal growth of a developing country such as is Brazil. With the intention of avoiding domestic tax evasion, someone created the article 74 of the MP 2.158-35/2001 and the only paragraph. Such a device, however, together with § 2 of article 43 CTN were challenged by ADIn No. 2588 filed by CNI and judged on 4/10/2013.