Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The impact of globalization has influenced the national states and also determined their regional economic integration. The concepts that orientate nowadays regional economic integration are far from those which inspired the foundation of national sovereigns. It means that Law as an institution has been suffering so many profound transformations that it requires a revision of the basis on which international public Law, and more recently, the comunitary Law are founded. The present work intends to contribute to the discussion and the systematization of economic integration processes, especially the Mercosul. In this context is the problem of the brazilian fiscal federalism and its chalenges to the future of the regional agreement, particularly the permanence of the ICMS (Circulation Tax about Goods and Services), the resistance of some sectors of the brazilian society to increase the Tributary Reform and also the implantation of the IVA (Value-Added Tax). There is a general consensus that if federal IVA was adopted by Brazil it would provide great advances to the tributary harmonization in Mercosul, for the reason that many national legislations´ principles would be convergent. The progress of the economic integration depends on it. A bibliographic review of economic integration theories - the mainly example is taken from the European Union is followed here by a comparative study of the tributary systems of the countries that belong to Mercosul, especially the Brazilian Tributary System and its influences to the consolidation of the integrationist process. The fiscal harmonization will be a mark of this study. / Os impactos decorrentes da globalização influenciaram os Estados nacionais e os colocaram sob o signo dos processos de integração econômica regionais. Com isso, o direito, como instituição, vem sofrendo profundas transformações, afastando-se cada vez mais dos conceitos clássicos que nortearam a instituição das soberanias nacionais. O mundo contemporâneo exige a releitura das bases que fundaram o direito internacional público e o mais recente direito comunitário. O presente trabalho objetiva contribuir para a discussão e sistematização dos processos de integração econômica, em particular do Mercosul. No entorno do processo de integração econômica, está a intrincada engrenagem do federalismo fiscal brasileiro, com seus desafios para o futuro do bloco regional - sobretudo no tocante à manutenção do ICMS (Imposto sobre circulação de mercadorias e serviços), à resistência de certos setores da sociedade em promover a Reforma Tributária ou a implantação do IVA (Imposto sobre o Valor Agregado). A adoção do IVA federal, pelo Brasil, proporcionaria enormes avanços para a harmonização tributária do Mercosul, uma vez que diversos princípios das legislações nacionais seriam com ele convergentes. O aprofundamento da integração econômica depende, em grande parte, deste avanço. Uma revisão bibliográfica sobre as teorias de integração econômica, tomando como exemplo a experiência européia, precede o estudo comparativo dos sistemas tributários dos países-membros do Mercosul, focando principalmente o Sistema Tributário Brasileiro e a sua influência para a consolidação do processo integracionista. O enfoque na importância da harmonização fiscal orienta a organização deste estudo.

The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.

本研究探討包括土地稅之地方租稅結構，在經濟面的最適條件，並論平均地權的理想、土地利用的經濟效率與公平，能否經由我國現行中央和地方租稅的劃分形態下之土地稅制實現，與土地稅制度之改進等問題。 從人口分派至各地的效率觀點，地方稅制之安排，應使個人不論定居於任何行政區，均可獲得相同的「財政淨效益」。如地方公共財具有敵對性，地租單一稅並不能有效內化移民對地方財政之衝擊。另一方面，此一概念也與國民之財政待遇水平公平的條件一致。從總體之經濟效率與公平角度，地方自主之稅制選擇，至少不應擴大地方間財政淨效益的差異。 本研究試以政治成本最小化的模式，分析我國地方政府對土地稅制之選擇，結果未能顯著解釋台灣省各縣（市）在公告地價與公告現值相對調整幅度差異。同時地方財政自主性不足，地方土地稅努力也與其所獲補助顯著負相關。由於土地政策及國民福利有其全國之一致性，而地方財政有其特殊性，設計地方土地稅制應考慮全國之標準及因地制宜。為消除關於土地增值稅租稅性質及稅收歸屬之爭議，本研究建議雙軌課稅制度。 / This study focuses on the economic optimum conditions of local tax structure which includes land tax.　Such issues as whether the ideal of Equalization of Land Rights and the efficiency and equity of land use could be realized through the land tax system under the current tax assignment between central and local government in Taiwan, and ways of improving land tax are studied as well. From the viewpoint of distributing total population across jurisdictions efficiently, the arrangement of local tax should make one, regardless of which jurisdiction he resides in, receive the same “net fiscal residuum”(NFC).　If local public goods are rival, single local tax to land rent can not effectively internalize the fiscal impact brought by immigrants.　On the other hand, equal NFC is consistent with conditions for the horizontal equity of fiscal treatment to citizens.　With a view to the entire economic efficiency and equity, the tax choices made by local governments at least should not widen differences of NFC between jurisdictions. In this study, the model of minimum political cost has been used to analyze how local governments in Taiwan choose between types of land taxes. But the result of multiple regression could not explain significantly the discrepancy of relative ratio of adjusting rate of Announced Land Price to adjusting rate of Announced Land Current Value between local governments in Taiwan province.　In the meantime, the local fiscal position lacks independence.　Local land tax efforts are significantly negative correlation with the received grants.　Because it’s necessary for the national consistency of land policy and social welfare, plus the particularity of local finance, the national standard and district discrepancy should be taken into consideration in designing local land tax system. In order to eliminate controversies about the characteristics of Land Value Increment Tax and where the tax revenue belongs to, a parallel tax system is suggested.

Perseguendo politiche comuni per gli Stati membri, l'Unione Europea si è trasformata da unione puramente economica ad unione politica. Tuttavia, per quanto riguarda quest'ultimo aspetto, è stato fatto poco. Lo scetticismo è venuto a caratterizzare il clima politico dell'Unione Europea e l’elevata eterogeneità nei termini degli Stati membri hanno causato difficoltà nel processo decisionale. Questa tesi si concentra sulle politiche europee da tre aspetti: la legittimità, che si riferisce al sostegno politico dei cittadini, il comportamento di voto e di partecipazione dei cittadini. Una delle questioni principali della ricerca riguarda l’esistenza delle basi per la genesi di veri e propri partiti politici europei, come via d’uscita dalla crisi di legittimità dell'Unione Europea. Ci si chiede poi quali sono i principali fattori che influenzano la partecipazione alle elezioni del Parlamento Europeo, dal momento che esso è l'unica fonte diretta di legittimità. Infine, si studiano le cause del gap in affluenza per le elezioni europee e nazionali, guardando la quota di voto del partito. L'argomento principale per l’esistenza dei partiti pan-europei è quello di difendere gli stessi interessi e valori su scala europea. I risultati empirici sottolineano che la polarizzazione di classe sociale, è già presente nei primi 12 Stati membri dell'UE, e anche nei nuovi Stati membri, mentre nelle elezioni del Parlamento europeo gli elettori votano sinceramente. In conclusione: l'Europa soddisfa la base per la creazione di partiti pan-Europei che difendino vere e proprie politiche europee, mirate ai gruppi sociali che rappresentano, come una possibile soluzione per la crisi di legittimità. / By pursuing common policies for its Member States, the European Union moved from being a purely economic union, to being a political one as well. However, little has been done to tackle the latter aspect. Skepticism has come to characterize the political climate of the European Union and high heterogeneity in terms of Member States has induced difficulties in the decision-making process. This thesis focuses on the European Politics from three aspects: legitimacy, which refers to citizens’ political support, voting behavior and turnout. One of the main research questions we address is whether or not the basis for the existence of true European party politics exists, as a way out of the European Union legitimacy crisis. Then, we ask what are the main factors that influence electoral participation in the European Parliament elections since it is the only source of direct legitimacy. Lastly, we investigate what are the causes for the turnout gap across European and National elections, looking at the party vote share. The main argument for pan-European to exist is to defend the same values and interests European-wide. Empirical results point out that social class's polarization already exists in the initial 12 EU Member States, as well as later entries, while in the European Parliament elections voters cast their vote sincerely. We conclude that Europe fulfils the base requirement for the creation of true European politics, party politics and social groups' targeted-policies being a possible solution for the legitimacy crisis.