Tributação e Desenvolvimento - Contributo do direito fiscal internacional (Tax and Development: The Contribute From International Taxation)

Revista Direito e Desenvolvimento, 2011

21 Pages Posted: 7 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Date Written: July 3, 2011

Abstract

Portuguese Abstract: Num mundo cada vez mais globalizado, o discurso sobre o desenvolvimento é muitas vezes limitado às questões da ajuda directa e dos subsídios. O objectivo do presente estudo é o de demonstrar a forte relação existente entre tributação internacional e desenvolvimento. Além disso, nele são discutidas as estratégias que os países em vias de desenvolvimento podem implementar no sentido de potenciar a competitividade internacional (fiscal) e o bem-estar geral dos seus cidadãos.

English Abstract: In an increasingly globalized world economy, the discussion about development is often reduced to the issues of direct aid and subsidies. This article aims to demonstrate the strong link between international taxation and development. Furthermore, the strategies that developing countries may adopt in order to increase their international tax competitiveness and the general well being of their citizens are discussed.

Note: Downloadable document is in Portuguese.

Keywords: Tax, International Tax Law, Development

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Tributação e Desenvolvimento - Contributo do direito fiscal internacional (Tax and Development: The Contribute From International Taxation) (July 3, 2011). Revista Direito e Desenvolvimento, 2011, Available at SSRN: https://ssrn.com/abstract=3642647

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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Amsterdam, 1019 DW
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+31205540100 (Phone)

Catholic University of Portugal ( email )

Palma de Cima
Lisboa, 1649-023
Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira?parent-page=2611

University of Cape Town (UCT) ( email )

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Rondebosch, Western Cape 7701
South Africa

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