O Mercosul e a tributação sobre as empresas: um estudo exploratório

Abstract

The main objective of this study is to effect a exploratory investigation in the national tax system of the nations signatory of the Southern Cone Common Market (MERCOSUL) concerning the internal taxation incidence on the companies in the perspective of indentifying how the lack of symmetry can bias its evolution. The question valued is the aforesaid established land mark as a limiting factor in the creation of competition conditions among the companies. The basic hypothesis is that the harmonization of the tributary norms is a essential stage in the whole integration process.