Sonegação fiscal nos países do mercosul
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Data
27-02-21
Autores
Inez, Beatriz Ramos [UNIFESP]
Orientadores
Henrique, Marcelo Rabelo [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
Título de Volume
Resumo
Considerando a dimensão do obstáculo que os países considerados Estados Parte do bloco
econômico Mercosul (Argentina, Brasil, Paraguai e Uruguai) enfrentam, o trabalho a seguir
teve como objetivo analisar os incentivos dos sonegadores de impostos destes territórios
através de uma pesquisa com finalidade teórica, explicativa e qualitativa, de natureza aplicada
e empírica. Como ponto de partida foram apresentados os termos mais utilizados no âmbito
do estudo, posteriormente foram extraídas informações das situações econômicas e tributárias
dos países estudados de forma comparativa. Ao final da pesquisa pode-se concluir que o
Brasil é o país que mais se difere dos demais por ser o único que não aderiu ao imposto
unificado IVA. Apesar disso foi possível verificar que os países estudados possuem
economias semelhantes. A Argentina, Paraguai e Uruguai passaram por reformas tributárias
recentes e com isso conseguiram reduzir suas taxas de sonegação de IVA, enquanto o Brasil
foi capaz de alcançar a redução de sonegação por meio de sistemas de controle e cruzamento
de informações. Neste sentido, foi possível concluir que o que motiva os contribuintes do
bloco econômico do Mercosul a sonegarem seus impostos é a complexidade dos sistemas
tributários e falta de sistemas de controle. Como sugestão de futuras pesquisas recomenda-se
realizar a comparação novamente após a apresentação dos resultados obtidos pelas reformas
tributárias do Paraguai e Brasil, além da indicação para realizar a pesquisa e comparação com
outros grupos de países.
Considering the dimension of the obstacle that the countries considered to be part of the Mercosur economic bloc (Argentina, Brazil, Paraguay and Uruguay) face, the following work aimed to analyze the incentives of tax evaders in these territories through a research with a theoretical purpose, explanatory and qualitative, of an applied and empirical nature. As a starting point, the terms most used in the scope of the study were presented, later information on the economic and tax situations of the countries studied was extracted in a comparative way. At the end of the research, it can be concluded that Brazil is the country that most differs from the others because it is the only country that did not adhere to the unified VAT tax. Despite this, it was possible to verify that the countries studied have similar economies. Argentina, Paraguay and Uruguay underwent recent tax reforms and thus managed to reduce their VAT evasion rates, while Brazil was able to achieve a reduction in tax evasion through control and cross-information systems. In this sense, it was possible to conclude that what motivates the contributors of the Mercosur economic bloc to evade their taxes is the complexity of the tax systems and the lack of control systems. As a suggestion for future research, it s recommended to carry out the comparison again after presenting the results obtained by the tax reforms in Paraguay and Brazil, in addition to the indication to carry out the research and comparison with other groups of countries.
Considering the dimension of the obstacle that the countries considered to be part of the Mercosur economic bloc (Argentina, Brazil, Paraguay and Uruguay) face, the following work aimed to analyze the incentives of tax evaders in these territories through a research with a theoretical purpose, explanatory and qualitative, of an applied and empirical nature. As a starting point, the terms most used in the scope of the study were presented, later information on the economic and tax situations of the countries studied was extracted in a comparative way. At the end of the research, it can be concluded that Brazil is the country that most differs from the others because it is the only country that did not adhere to the unified VAT tax. Despite this, it was possible to verify that the countries studied have similar economies. Argentina, Paraguay and Uruguay underwent recent tax reforms and thus managed to reduce their VAT evasion rates, while Brazil was able to achieve a reduction in tax evasion through control and cross-information systems. In this sense, it was possible to conclude that what motivates the contributors of the Mercosur economic bloc to evade their taxes is the complexity of the tax systems and the lack of control systems. As a suggestion for future research, it s recommended to carry out the comparison again after presenting the results obtained by the tax reforms in Paraguay and Brazil, in addition to the indication to carry out the research and comparison with other groups of countries.