O sistema tributário internacional contemporâneo sob a perspectiva dos países em desenvolvimento: análise crítica

Abstract

The study verifies the structure of the current international tax system (STIC) in its current stage, from the perspective of developing countries. The paper addresses the history of the STIC and considers its main actors, also identifying the main issues of the STIC. These aspects were analyzed in order to have a clear understanding of their relevance. Departing from the historical perspective, the paper verifies the main instruments of action of the international community in the sense of remodeling the STIC, dealing with problems such as tax evasion, tax havens, etc., . The paper also considers this scenario regarding the main necessities of developing countries, such as inclusive development. Then, the link of tax systems in developing countries with STIC and its consequences are also studied, highlighting the positive aspects and the main negative aspects of this interaction. Finally, based upon the previously mentioned studies and on the as sumptions that followed, in order to give a practical use to the research, the paper presents a list of considerations and suggestions of measures to be adopted by developing countries, with the focus on the main aspects of the STIC previously verified, aiming at practical results for the re search.