Os impactos da erosão das bases tributárias e da transferência de lucros no estado moderno: um desafio ao estado fiscal

Abstract

This paper analyzes the impacts of BEPS (Base Erosion and Profit Shifting) on the modern state, considering taxation and fiscal sovereignty as pillars of the state structure. The research addresses the need for revenue and the territorial limits of jurisdictions as inseparable aspects of modern state existence. With this, the study seeks to measure the relationship between the phenomenon of the erosion of tax bases and the transfer of profits as a problem for the Fiscal State. The structure of the monograph has been organized in such a way that each chapter corresponds to a specific objective. Initially, the formation and consolidation of the Modern State is addressed, highlighting its historical development and the foundations of taxation as an essential element for its maintenance. It then investigates the concept of profit shifting, its forms of manifestation and the challenges it imposes on national tax systems, including the loss of revenue resulting from its practice. The study also examines certain consequences, such as tax competition between countries, the role of tax havens and the impacts on state revenue. The measures proposed to mitigate tax evasion are analyzed, as well as the challenges of implementing these guidelines in the context of the globalized economy, with a focus on the BEPS (Base Erosion and Profit Shifting) Project initiative, led by the OECD. In order to achieve its objectives, the research adopts a qualitative approach and uses mainly a bibliographical review. Reference works, relevant legislation and reports from the OECD, international organizations and quantitative research on the dimension of profit shifting are explored. A critical analysis of the material makes it possible to identify the main obstacles faced by states in regulating the phenomenon of profit shifting and to assess the effectiveness of the measures proposed. The results show that profit shifting has major impacts on the modern state, as it directly influences the revenue of nations and implies the internalization of fiscal power, affecting the ways in which countries exercise their fiscal sovereignty. Thus, this research contributes to the debate on the relationship between taxation and state sovereignty in the context of globalization, highlighting the need to update tax policies to ensure the long-term financial sustainability of states.