A concorrência no mercado de bens tangíveis provocada pelo planejamento tributário e pela eficiência das empresas

• Ano de defesa: 2015
• Autor(a) principal: Nascimento, Carlos Eduardo do
• Orientador(a): Bagnoli, Vicente
• Banca de defesa: Pinto, Felipe Chiarello de Souza , Masso, Fabiano Dolenc Del , Forgioni, Paula Andréa , Fonseca, Joao Bosco Leopoldino da
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Direito Político e Econômico
• Departamento: Direito
• País: BR
• Palavras-chave em Português: comércio eletrônico; bens tangíveis; eficiência econômica; planejamento tributário
• Palavras-chave em Inglês: e-commerce; tangible goods; economic efficiency; tax planning
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: http://dspace.mackenzie.br/handle/10899/23097

This doctoral thesis whose theme is competition in tangible goods market caused by tax planning and the efficiency of enterprises aims to investigate the legal and economic problems caused by the preponderance of large companies using technology to ensure gains in a market in constant growth. Therefore, it is necessary to analyse the main reasons that lead consumers to purchase their goods through e-commerce. Given to tax and economic analysis, one may conclude that factors such as price, convenience and safety have made the difference in competition in this type of business activity. The methodology is based on literature, using classical and contemporary works on Law and Economics. Throughout this research, one can notice the constant evolution of this type of market as well as the migration of traditional businesses to this new niche of transactions, not only because of the incomes that it may generate, but mainly because of what they can represent in the medium and long term: their survival in a highly competitive market.