Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-02T14:59:36Z No. of bitstreams: 1 RodrigoSenneCaponeDissertacaoParcial2014.pdf: 1994575 bytes, checksum: 2d2e3ae518537731844fb9595bc1bd3a (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-02T14:59:57Z (GMT) No. of bitstreams: 1 RodrigoSenneCaponeDissertacaoParcial2014.pdf: 1994575 bytes, checksum: 2d2e3ae518537731844fb9595bc1bd3a (MD5) / Made available in DSpace on 2017-06-02T14:59:57Z (GMT). No. of bitstreams: 1 RodrigoSenneCaponeDissertacaoParcial2014.pdf: 1994575 bytes, checksum: 2d2e3ae518537731844fb9595bc1bd3a (MD5) Previous issue date: 2014-12-18 / The present dissertation is about International Tax Competition and its harmful effects, the role of International Organizations such as the Organisation for Economic Cooperation and Development ??? OECD and the Organized Civil Society in the fight against the damaging impacts of this international phenomenon. In a globalized era where technology plays a significant role, with the mobility of capital and the easy flow of investments, many tax systems are structured to offer benefits for non-resident investors, ???poaching??? other countries??? tax bases. The effects of these advantages offered are mostly harmful, since most taxpayers that take advantage of these harmful tax reducing schemes continue to utilize a particular country???s structure and the public services it offers, but end paying low or no taxes in these jurisdictions. The effects of these malpractices are very damaging to the global tax system, resulting in erosion that impairs the countries??? financial health and in many cases, it can also impact several countries??? social policies once they end up collecting fewer taxes that they should. These non-collected taxes could be invested in social programs to combat usual problems such as hunger, poor public health systems, security, education, and many others. And that is why the international community is discussing and researching this phenomenon trying to find ways that can lead to a harmonization of the international tax scenario, especially when the subject is harmful tax competition and its damaging effects. But not only Governments and International Organisms are involved in this cause. The Civil Society, through its organizations, has been working on these issues looking for better tax practices, normally directing more of their attention to the situation of poorer countries, since they have more difficulties in addressing these issues due to their lack of resources both to fight the harmful tax competition and to research solutions for it. One of the most active Civil Society???s Organization is the Tax Justice Network, which plays a significant in studying and publishing impactful reports on how the harmful tax practices affects countries??? economies, in an effort to achieve tax justice and fairness at a global level, alongside to dozens of others Civil Society???s Organizations spread around the World. / A presente disserta????o trata sobre a concorr??ncia tribut??ria internacional e os seus efeitos prejudiciais, o papel de Organiza????es Internacionais como a Organiza????o para a Coopera????o e Desenvolvimento Econ??mico ??? OCDE e da sociedade civil organizada no combate aos efeitos prejudiciais desse fen??meno internacional. Numa era globalizada, onde a tecnologia possui grande destaque e com a mobilidade do capital e do facilitado fluxo de investimentos, muitos sistemas tribut??rios s??o estruturados para oferecer benef??cios para investidores n??o-residentes, prejudicando a base tribut??ria de outros pa??ses. Os efeitos desses benef??cios oferecidos s??o na sua grande maioria prejudiciais, vez que a maioria dos contribuintes que tiram vantagem desses esquemas prejudiciais de redu????o de tributos continuam a se utilizar da estrutura e servi??os p??blicos do pa??s no qual se encontram, por??m, pagando poucos ou at?? mesmo nada a t??tulo de tributos nessas jurisdi????es. Os efeitos dessas pr??ticas s??o demasiadamente prejudiciais para o sistema tribut??rio global, resultando em eros??es nas bases tribut??rias, prejudicando a sa??de financeira dos pa??ses e, em muitos casos, prejudicando tamb??m a agenda social do pa??s, vez que os mesmos acabam por coletar menos impostos, que por sua vez poderiam ser reinvestidos em programas sociais para combater problemas b??sicos como a fome, sa??de p??blica, seguran??a, educa????o etc. E ?? por isso que a comunidade internacional est?? discutindo e pesquisando esse fen??meno, com o fim de encontrar caminhos que possam levar ?? harmoniza????o do cen??rio tribut??rio internacional, em especial quanto ?? competi????o tribut??ria prejudicial e os seus efeitos danosos. Mas n??o s??o s?? os pa??ses e Organiza????es Internacionais que est??o envolvidos nessa causa. A sociedade civil organizada, tamb??m conhecida como terceiro setor, atrav??s das suas organiza????es, est?? engajada na busca de melhores pr??ticas tribut??rias, normalmente direcionando a sua aten????o a quest??es ligadas aos pa??ses mais pobres, devido a falta de recursos para combater a competi????o tribut??ria prejudicial e pesquisar formas de solucion??-la. Uma das organiza????es da sociedade civil mais ativas ?? a ???Tax Justice Network???, destacando-se no estudo e publica????o de impactantes relat??rios que mostram como as pr??ticas tribut??rias prejudiciais afetam a economia dos pa??ses, de forma a alcan??ar justi??a fiscal e justi??a a um n??vel global, ao lado de dezenas de outras organiza????es da sociedade civil espalhadas ao redor do globo.