Banca de QUALIFICAÇÃO: INACIO AUGUSTO TEIXEIRA MAIA DE OLIVEIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : INACIO AUGUSTO TEIXEIRA MAIA DE OLIVEIRA
DATE: 25/05/2023
TIME: 10:00
LOCAL: Ambiente virtual
TITLE:

INTERFACES BETWEEN TAXATION AND COMPETITION: REVISITING THE AMERICAN VIRGINIA CASE

KEY WORDS:

Taxation. Competition. SBDC. CADE.

PAGES: 123
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The relationship between Taxation and Competition is an important economic phenomenon, with practical implications in day-to-day business relationships. As an important instrument of State intervention in the economic sphere, taxation directly influences the operation and competitive dynamics among market agents, since it represents a significant portion of their costs and directly interferes in business decisions, impacting productive efficiency, increasing or reducing barriers to the entry of new economic agents and attracting or keeping away investments in various markets, for example. In this scenario, and taking into consideration the constitutional principles of equality and free competition, taxation should not be used as an instrument that may compromise free competition and fair competition among the economic agents within a given market, and it is up to the Administrative Council of Economic Defense (CADE) to investigate the competition effects arising from illegal tax practices - investigation of anticompetitive conducts. As will be exposed in this study, the theme is complex, requiring an in-depth reflection. A survey and systematization of the main doctrinaire and jurisprudence discussions on the subject was carried out in order to promote the debate, launching, also, a propositive perspective, suggesting ways. It is not the purpose of this study to exhaust all the aspects that permeate the theme, much less to dictate forms of action to economic agents or to the Brazilian Competition Defense System (SBDC). It is, in fact, a dynamic work in continuous construction, whose main objective is to present a practical-objective panorama, seeking to shed light on a multifaceted theme of social and economic interest, contributing to a more qualified understanding from the standpoint of economic agents, especially, so as to be a useful and valuable reference point.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 1358062 - MARCO BRUNO MIRANDA CLEMENTINO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO