Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional
Ano de defesa: | 2017 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Federal de Santa Maria
Centro de Ciências Sociais e Humanas |
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Direito
|
Departamento: |
Direito
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/15214 |
Resumo: | The phenomenon of globalization, fueled by technological evolution, implied the decentralization of factors of production, which began to migrate easily through the world jurisdictions, linking different markets, in a true interconnected system of production and service. As a result, in order to preserve their competitiveness in the market, by maximizing results and reducing operating costs, companies have been obliged to cross national boundaries and to carry out activities in various parts of the world. However, the achievement of these objectives is based on an international tax planning, based on the use of countries with favored taxation or tax havens, through a model of offshore companies. In Brazilian law, with the advent of Complementary Law 104/2001, the so-called general anti-tax norm was consecrated, which authorizes the public administration to disregard the tax planning that characterizes abusive tax avoidance, thus considered that legal act or business that does not have Business purpose or with abuse of form. So, given the demands of a global market, can international business operations as a mechanism of economic development be considered a tax planning hypothesis? What is the role of constitutional hermeneutics in understanding institutes of tax evasion and avoidance, notably as to the indeterminate terms and open clauses present in institutes? To answer these questions, the theory of phenomenological-hermeneutic basis will be used. As a procedure method, monographic will be used. Also, bibliographical research will be used as technique, by means of records and reviews of reference works. |
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2019-01-04T15:01:17Z2019-01-04T15:01:17Z2017-03-15http://repositorio.ufsm.br/handle/1/15214The phenomenon of globalization, fueled by technological evolution, implied the decentralization of factors of production, which began to migrate easily through the world jurisdictions, linking different markets, in a true interconnected system of production and service. As a result, in order to preserve their competitiveness in the market, by maximizing results and reducing operating costs, companies have been obliged to cross national boundaries and to carry out activities in various parts of the world. However, the achievement of these objectives is based on an international tax planning, based on the use of countries with favored taxation or tax havens, through a model of offshore companies. In Brazilian law, with the advent of Complementary Law 104/2001, the so-called general anti-tax norm was consecrated, which authorizes the public administration to disregard the tax planning that characterizes abusive tax avoidance, thus considered that legal act or business that does not have Business purpose or with abuse of form. So, given the demands of a global market, can international business operations as a mechanism of economic development be considered a tax planning hypothesis? What is the role of constitutional hermeneutics in understanding institutes of tax evasion and avoidance, notably as to the indeterminate terms and open clauses present in institutes? To answer these questions, the theory of phenomenological-hermeneutic basis will be used. As a procedure method, monographic will be used. Also, bibliographical research will be used as technique, by means of records and reviews of reference works.O fenômeno da globalização, alimentada pela evolução tecnológica, implicou na descentralização dos fatores de produção, os quais passaram a migrar facilmente pelas jurisdições mundiais, ligando diferentes mercados, em um verdadeiro sistema interligado de produção e serviço. Em razão disso, e com o objetivo de preservar sua competitividade no mercado, por meio da maximização dos resultados e redução de custos operacionais, as empresas se viram obrigadas a ultrapassar as fronteiras nacionais, passando a desenvolver atividades em diversos locais do mundo. No entanto, a consecução desses objetivos perpassa por um planejamento tributário internacional, a partir da utilização de países com tributação favorecida ou paraísos fiscais, por meio de um modelo de empresas off-shore. No direito brasileiro, com o advento da Lei Complementar 104/2001, consagrou-se a chamada norma geral antielisiva, a qual autoriza a administração pública a desconsiderar o planejamento tributário que caracteriza elisão fiscal abusiva, assim considerado aquele ato ou negócio jurídico que não possui propósito negocial ou realizado com abuso de forma. Assim, diante das exigências de um mercado global, a adoção de operações empresariais em nível internacional, como mecanismo de desenvolvimento econômico, pode ser considerada como hipótese de planejamento tributário? Qual o papel da hermenêutica constitucional na compreensão dos institutos da elisão e evasão fiscal, notadamente quanto aos termos indeterminados e cláusulas abertas presentes nos institutos? Para responder a esses questionamentos, será utilizada a teoria de base fenomenológico-hermenêutica. Como método de procedimento, será utilizado o monográfico. Ainda, será empregada como técnica a pesquisa bibliográfica, por meio de fichamentos e resenhas das obras referenciais.porUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em DireitoUFSMBrasilDireitoAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessGlobalizaçãoPlanejamento tributário internacionalElisão e evasão fiscalHermenêuticaGlobalizationInternational tax planningElision and fiscal evasionHermeneuticsCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOOperações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucionalTransnational business operations and tax planning: the institutes of elism and fiscal evasion in the perspective of constitutional hermeneutics.info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisIsaia, Cristiano Beckerhttp://lattes.cnpq.br/1677439477708820Gregori, Isabel Christine Silva Dehttp://lattes.cnpq.br/3613134514590708Garcia, Jaci Rene Costahttp://lattes.cnpq.br/0476317427421646http://lattes.cnpq.br/0168213326592729Becker, Carlos Alberto6001000000016005a4a7930-9117-4f41-aa5c-132d8b63cfcaf7100057-2d91-47a7-ba4f-3f1250942f2d32721664-5b70-443d-99b8-7c15761fafb126d01dbf-7329-4f9e-a01f-03d25333bbb4reponame:Biblioteca Digital de Teses e Dissertações do UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMCC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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dc.title.por.fl_str_mv |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
dc.title.alternative.eng.fl_str_mv |
Transnational business operations and tax planning: the institutes of elism and fiscal evasion in the perspective of constitutional hermeneutics. |
title |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
spellingShingle |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional Becker, Carlos Alberto Globalização Planejamento tributário internacional Elisão e evasão fiscal Hermenêutica Globalization International tax planning Elision and fiscal evasion Hermeneutics CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
title_full |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
title_fullStr |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
title_full_unstemmed |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
title_sort |
Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional |
author |
Becker, Carlos Alberto |
author_facet |
Becker, Carlos Alberto |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Isaia, Cristiano Becker |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/1677439477708820 |
dc.contributor.referee1.fl_str_mv |
Gregori, Isabel Christine Silva De |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/3613134514590708 |
dc.contributor.referee2.fl_str_mv |
Garcia, Jaci Rene Costa |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/0476317427421646 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0168213326592729 |
dc.contributor.author.fl_str_mv |
Becker, Carlos Alberto |
contributor_str_mv |
Isaia, Cristiano Becker Gregori, Isabel Christine Silva De Garcia, Jaci Rene Costa |
dc.subject.por.fl_str_mv |
Globalização Planejamento tributário internacional Elisão e evasão fiscal Hermenêutica |
topic |
Globalização Planejamento tributário internacional Elisão e evasão fiscal Hermenêutica Globalization International tax planning Elision and fiscal evasion Hermeneutics CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Globalization International tax planning Elision and fiscal evasion Hermeneutics |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The phenomenon of globalization, fueled by technological evolution, implied the decentralization of factors of production, which began to migrate easily through the world jurisdictions, linking different markets, in a true interconnected system of production and service. As a result, in order to preserve their competitiveness in the market, by maximizing results and reducing operating costs, companies have been obliged to cross national boundaries and to carry out activities in various parts of the world. However, the achievement of these objectives is based on an international tax planning, based on the use of countries with favored taxation or tax havens, through a model of offshore companies. In Brazilian law, with the advent of Complementary Law 104/2001, the so-called general anti-tax norm was consecrated, which authorizes the public administration to disregard the tax planning that characterizes abusive tax avoidance, thus considered that legal act or business that does not have Business purpose or with abuse of form. So, given the demands of a global market, can international business operations as a mechanism of economic development be considered a tax planning hypothesis? What is the role of constitutional hermeneutics in understanding institutes of tax evasion and avoidance, notably as to the indeterminate terms and open clauses present in institutes? To answer these questions, the theory of phenomenological-hermeneutic basis will be used. As a procedure method, monographic will be used. Also, bibliographical research will be used as technique, by means of records and reviews of reference works. |
publishDate |
2017 |
dc.date.issued.fl_str_mv |
2017-03-15 |
dc.date.accessioned.fl_str_mv |
2019-01-04T15:01:17Z |
dc.date.available.fl_str_mv |
2019-01-04T15:01:17Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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http://repositorio.ufsm.br/handle/1/15214 |
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http://repositorio.ufsm.br/handle/1/15214 |
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por |
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por |
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600100000001 |
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600 |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Direito |
dc.publisher.initials.fl_str_mv |
UFSM |
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Brasil |
dc.publisher.department.fl_str_mv |
Direito |
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Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
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