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EFICÁCIA DAS RELAÇÕES ECONÔMICAS INTERNACIONAIS: CARACTERÍSTICAS E PRINCIPAIS TENDÊNCIAS DO FUNCIONAMENTO DOS SISTEMAS TRIBUTÁRIOS
Abstract
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.
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DOI: http://dx.doi.org/10.21902/Revrima.v3i45.7410
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