O imposto sobre valor agregado (IVA) como mecanismo de alavancagem da liberalização comercial no Mercosul

Abstract

The Value added tax (VAT) can be seen as an important instrument to strengthen trade liberalization in Mercosur. In view of the weaknesses of the multilateral system and the need for greater regional integration, States should increasingly seek to leverage trade between them. To this end, the successful experience of some blocks as a source of inspiration for reforms and improvements in the participating systems remains valid. In this sense, the experience of using VAT within the model of the European Union may be interesting for Mercosur partners, despite some obstacles to the effective use of this instrument within the Mercosur block.