A TRIBUTAÇÃO DO ARROZ NO MERCOSUL: SEU REFLEXO NA PRODUÇÃO E NO CONSUMO
GAZZANEO, Alessandra Müller. TAXATION OF RICE IN MERCOSUR: THE CONSEQUENCES IN PRODUCTION AND CONSUMPTION. 2008. 143 f. Dissertação (Mestrado em Direito) - Universidade Federal de Santa Maria, Santa Maria, 2008.
Gazzaneo, Alessandra Müller
This work approaches the influence of the rice taxes behavior in Argentina, Brazil and Uruguay in the commercial flows of the production and the consumption of the grain in the region after Mercosul has been created. The main objectives are to evaluate the importance and the current systematics in the international trade of the cereal, as well as find exporting alternatives for the rice produced in Mercosul to third markets. At a first moment, this study analyzes since Mercosul s creation, moment when each one of the country-members already invigorated democratic regimes. After that, this study debates regionalism and multilateralism, to demonstrate that Mercosul s ideals, in last analysis, walk for the globalization. In the sequence, it approaches the panorama of international rice market, including the problematic of the rice subsidies in developed countries. The work advances to analyze the cereal price, which recently had incremented its value, as much in Brazil, as in the whole world, caused by an approach between offers and consumption of the grain, causing reduction of the supplies. After, it studies the possible consequences of the lack of harmonization of the rice taxes in the Brazilian domestic market, in view of the fiscal war , as in the country-members of the Mercosul, pointing as the oscillations taxes modify the members commercial flows and their competitiveness. Finally, this work concludes that the harmonization tax consists in one of the gaps that still lack to be filled to deep the integration relations, what it becomes the Mercosul a still embryonic integration process that needs constant development to reach objectives signed in the Treaty of Asuncion.