Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industrialisés se sont progressivement saisi du sujet dans le cadre de l’appréhension des effets dommageables de la concurrence fiscale internationale. Les difficultés rencontrées dans la lutte engagée à différentes échelles contre ces territoires traduisent l’ambiguïté des relations qu’entretiennent les grands pays industrialisés avec la sphère offshore. / In the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that far from being isolated in the sovereignty of a few countries, the offshore financial model is far integrated in the worldwide economic system, which can explain the difficulty and the different means used by the political authority to manage and stop the offshore mechanism through a by territory approach.

Made available in DSpace on 2016-03-15T19:34:28Z (GMT). No. of bitstreams: 1 Gabriela Fonseca Prada Cassiolato.pdf: 1337668 bytes, checksum: c2cadc3574b2ab1fa37da3bdc52be96c (MD5) Previous issue date: 2015-12-08 / This Master s thesis has the scope to deepen the knowledge on state tax incentives regarding ICMS and its misuse as an instrument to accomplish the constitutional objectives considering the Brazilian federalism characteristics. It aims to identify the peculiarities that forged a distorted model in the federative balance that allowed (and even reinforced) the birth and encouragement of what is known as tax harmful competition ; pointing out the various critiques that refute the theoretical notion that ICMS tax incentives represent unquestionably useful instruments in order to foster economic / social development and reduce the regional inequality that subsists in Brazil. / A presente dissertação tem por objetivo aprofundar o entendimento sobre os incentivos fiscais estaduais e a inadequação de seu manejo como instrumento de concretização dos objetivos constitucionais tendo em vista as características do federalismo brasileiro. Busca-se identificar as particularidades que forjaram um modelo com distorções no equilíbrio federativo que permitiram (e mesmo motivaram) a instalação e fortalecimento da guerra fiscal, com apontamento das críticas - sob diversas vertentes que refutam a concepção teórica de que os incentivos fiscais de ICMS consistem em mecanismos inegavelmente úteis para a promoção do desenvolvimento nacional e diminuição das desigualdades regionais.