Ocultar
Exibir todos
Enviar artigo via e-mail 
EFICÁCIA DAS RELAÇÕES ECONÔMICAS INTERNACIONAIS: CARACTERÍSTICAS E PRINCIPAIS TENDÊNCIAS DO FUNCIONAMENTO DOS SISTEMAS TRIBUTÁRIOS
Resumo
Objetivo: Este estudo visa explorar as características e principais tendências no funcionamento dos sistemas tributários nos países da OCDE e do G7, avaliando seu impacto na eficácia das relações econômicas internacionais.
Métodos: O principal método de pesquisa utilizado foi uma revisão abrangente de fontes, incluindo artigos científicos das bases de dados Scopus, Web of Science e ResearchGate, bem como relatórios dos portais PwC, Taxation e Tax Foundation. O estudo focou na análise de índices de competitividade tributária e na estrutura das receitas tributárias para identificar características distintas e diferenças entre os sistemas tributários dos países da OCDE.
Resultados: O estudo revela que as alíquotas marginais de imposto sobre a renda das empresas tendem a diminuir, e os impostos sobre o consumo representam a maior parte entre os países da OCDE. Adicionalmente, o imposto de renda pessoal na maioria dos países do G7 é progressivo, utilizando uma escala tributária progressiva para distribuir o ônus tributário.
Conclusões: A pesquisa destaca o papel significativo que as políticas tributárias desempenham na formação das relações econômicas internacionais. Os achados sugerem que reformas tributárias que visam reduzir os impostos sobre a renda das empresas e modificar os impostos sobre o consumo poderiam aumentar a competitividade internacional e atrair investimentos estrangeiros.
Palavras-chave
Texto completo:
PDFReferências
Abdullayev, I., Osadchy, E., Shcherbakova, N., & Kosorukova, I. (2025). An innovative approach to financial distress prediction using relative weighted neutrosophic valued distances. International Journal of Neutrosophic Science, 25(1), 370-381. https://doi.org/10.54216/IJNS.250133
Abdullayev, I., Tadjiev, T., & Saparova, M. (2023). Evaluation factors of industrial production in the region. E3S Web of Conferences, 449, Art. 01002. https://doi.org/10.1051/e3sconf/202344901002
Adam, A., & Kammas, P. (2007). Tax policies in a globalized world: Is it politics after all? Public Choice, 133(3/4), 321-341.
Adam, K. (2011). Government debt and optimal monetary and fiscal policy. European Economic Review, 55(1), 57-74.
Agell, H., & Ohlsson, P. T. (2006). Growth effects of government expenditure and taxation in rich countries: A comment. European Economic Review, 50, 211-218.
Agrawal, D. R., & Fox, W. F. (2017). Taxes in an e-commerce generation. International Tax and Public Finance, 24(5), 903-926.
Alves, J. (2019). The impact of tax structure on investment: An empirical assessment for OECD countries. Public Sector Economics, 43(3), 291-309.
Avdeeva, V. M. (2023). Forms and methods of tax control of the application of corporate income tax preferences. Taxes and Taxation, 6, 1-7. https://doi.org/10.7256/2454-065X.2023.6.69373
Bal, A. M. (2017). EU VAT proposals to stimulate electronic commerce and digital publishing. International VAT Monitor, 28(2), 132-136.
Blundell, R., Pistaferri, L., & Saporta-Eksten, I. (2016). Consumption inequality and family labor supply. American Economic Review, 106(2), 387-435.
Bunn, D., & Weigel, C. P. (2023). Sources of government revenue in the OECD, 2023 update. Tax Foundation.
Caminada, K., Goudswaard, K., Wang, C., & Wang, J. (2019). Income inequality and fiscal redistribution in 31 countries after the crisis. Comparative Economic Studies, 61(1), 119-148.
Celikay, F. (2020). Dimensions of tax burden: A review on OECD countries. Journal of Economics, Finance and Administrative Science, 25(49), 27-43.
Garnov, A., Rybakov, A., & Ivanov, I. (2024). Atingindo o desenvolvimento sustentável e os interesses nacionais no contexto da fragmentação geoecônomica. Revista Juridica, 1(77), 503-513. https://doi.org/10.26668/revistajur.2316-753X.v1i77.6658
Jacob, M., Michaely, R., & Muller, M. A. (2019). Consumption taxes and corporate investment. The Review of Financial Studies, 32(8), 3144-3182.
Kenzhin, Z. B., Tulegenova, A. U., Zolkin, A. L., Kosnikova, O. V., & Shichkin, I. A. (2021). Labor market under economy digitalization. E3S Web of Conferences, 311, 8007.
Laczó, S., & Rossi, R. (2019). Time-consistent consumption taxation. Journal of Monetary Economics, 114, 194-220.
Lyutova, O. I. (2024). Digital transformation of tax law principles. Journal of Digital Technologies and Law, 2(1), 163-180. https://doi.org/10.21202/jdtl.2024.9
Martinez-Vazquez, J., Vulovic, V., & Liu, Y. (2011). Direct versus indirect taxation: Trends, theory, and economic significance. In E. Albi & J. Martinez-Vazquez (Eds.), The Elgar Guide to Tax Systems (pp. 37-92). Edward Elgar Publishing.
Mengden, A. (2023). International tax competitiveness index 2023. Tax Foundation.
Moroz, V. V. (2022). Tax system and reforms in the United States of America. Economic Problems and Legal Practice, 18(3), 80-84.
Motta, G., & Rossi, R. (2019). Optimal fiscal policy with consumption taxation. Journal of Money, Credit and Banking, 51(1), 139-161.
Picos-Sanchez, F., & Thomas, A. (2015). A revenue-neutral shift from SSC to VAT: Analysis of the distributional impact for 12 EU-OECD countries. Public Finance Analysis, 71, 278-298.
Polovchenko, K. A. (2021). Constitutional foundations of the security system in a modern state. International Journal of Electronic Security and Digital Forensics, 13(4), 390-402.
Rehman, Z. U., Khan, M. A., & Tariq, M. (2020). Indirect taxation and economic growth relationship: Empirical evidence from Asian countries. Pakistan Journal of Humanities & Social Sciences Research, 3(1), 131-144.
Riczu, Zs., Melypataki, G., & Mate, D. A. (2023). Concepts of work: From traditional social-labor ideas to modern effects of digital transformation. Journal of Digital Technologies and Law, 1(1), 175-190. https://doi.org/10.21202/jdtl.2023.7
Rybakov, A. V., Shichkin, I. A., Tolmachev, O. M., & Magomaeva, L. (2022). The impact of a progressive personal income tax scale on reducing income inequality: Comparative analysis. Relações Internacionais no Mundo Atual, 1(34), 371-395. https://doi.org/10.21902/Revrima.v5i38.5958
Shor, I., Vovk, A., Shelestova, D., & Buzykin, A. (2022). Bank development in Russia under COVID-19 pandemic: Economic, legal, and organizational aspects. Brazilian Journal of Law and International Relations, 2(35), 402-410. https://doi.org/10.21902/Revrima.v5i38.5979
Stoilova, D. (2017). Tax structure and economic growth: Evidence from the European Union. Contaduría y Administración, 62(3), 1041-1057.
Stroev, P. V., Fattakhov, R. V., Pivovarova, O. V., Orlov, S. L., & Advokatova, A. S. (2022). Taxation transformation under the influence of Industry 4.0. International Journal of Advanced Computer Science and Applications (IJACSA), 13(9). https://doi.org/10.14569/IJACSA.2022.01309116
Todorov, I. (2014). Macroeconomic trends in the new member countries of the European Union before the Euro Area debt crisis. Analele Științifice ale Universității Al I Cuza din Iași – Secțiunea Științe Economice, 61, 197-217.
Vlasova, O., Korosteleva, V., Grosheva, T., Razdrokov, E., & Popova, M. (2024). Assessing the effectiveness of digitalization of tax control over value-added. International Journal of Professional Business Review, 2(44), 1-22. https://doi.org/10.21902/Revrima.v2i44.6981
Watrin, C., & Ullmann, R. (2008). Comparing direct and indirect taxation: The influence of framing on tax compliance. The European Journal of Comparative Economics, 5(1), 33-56.
Yanikkaya, H., & Turan, T. (2020). Tax structure and economic growth: Do differences in income level and government effectiveness matter? The Singapore Economic Review, 65(01), 217-237.
Zelinskaya, A., & Takmasheva, I. (2023). Mechanisms for effective interaction between authorities and business entities in the context of the COVID-19 pandemic and post-COVID economy. Revista Juridica, 3(75), 652-666. https://doi.org/10.26668/revistajur.2316-753X.v3i75.6498
DOI: http://dx.doi.org/10.21902/Revrima.v3i45.7410
Apontamentos
- Não há apontamentos.
Revista Relações Internacionais do Mundo Atual e-ISSN: 2316-2880
Rua Chile, 1678, Rebouças, Curitiba/PR (Brasil). CEP 80.220-181
