Análise tributária dos paraísos fiscais e da evasão fiscal à luz do caso McDonald’s

Abstract

The purpose of this Final Paper is to conceptualize tax havens and tax evasion, to investigate the relationship between these two terms; to analyze the most recurrent type of company in tax havens; and to explore national and international mechanisms for combating the problem of tax evasion. To prove the negative impacts of tax avoidance practices in these territories, this article explores the McDonald's case, demonstrating its strategies and the damage this practice has done to the company. In terms of methodology, the objectives are exploratory research; in terms of nature, applied research; in terms of approach, qualitative research; and in terms of procedures, bibliographical and qualitative empirical research. The theoretical framework used is legal post-positivism and the methodologies adopted are descriptive and explanatory. The results of the research indicate that: tax evasion linked to tax havens is an international problem; offshore companies can be used for tax planning, but are currently seen as a way of circumventing international tax legislation; the national and international frameworks already have important tools for tackling tax evasion; and coordinated work, transparency, tax simplification and the existence of strong and fair laws are pertinent proposals for the efficient resolution of tax evasion.