INTERNATIONAL TAX WAR: THE PARADOX BETWEEN COLLECTION AND ATTENDING FUNDAMENTAL CITIZENS' RIGHTS
Abstract
The work is based on the binomial between tax collection and compliance/costs of social rights. It applies the effects of the tax war and the consequences for taxpayers, individuals and corporations – especially medium and small ones – and the unfair practice conveyed by tax havens. This phenomenon was made possible by the globalization of the economy and the emergence of transnational companies, which accelerated the tax collection crisis in the face of equality and competitive loyalty. The research will use the hypothetical-deductive research method with bibliographic analysis.v
I (we), below signed, transfer all the Copyright rights of the article entitled (title) to the UFMS LAW REVIEW – UFMSLR.
I (we) declare that the paper is original and that it is not being considered for the publication in another journal, be it in electronic or printed format.
I (we) have complete knowledge the journal reserves the right to effectuate alterations of normative, orthographic and grammatical order in the originals, with the objective to maintain the cult pattern of the language, respecting, however, the authors’ style and that the originals will not be returned to the authors.