We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
Tarifa externa comum (TEC): estrutura, definição e histórico de mudanças.
- Authors
Guimarães, Ariane Costa; de Siqueira, Rafael Battella
- Abstract
The Common External Tariff was created in 1994 under the Common Market Council and provided the standardization of rates on goods, services and rights sold in Mercosur. Once enacted, the initial structure of the Tariff had eleven different levels, ranging from zero to twenty percent. In principle, goods with higher added value should suffer higher taxation, although this is not the only criterion for establishing the rate to be collected. Other factors may influence the increase in the rate, as the existence of production inputs sold in the block's countries and political factors considered important for economic and social objectives of Mercosur. Since its inception, the Common External Tariff has undergone several changes as a function of many different factors, for example, the fill or not to supply local markets with the production of the block. Taking as a parameter the facilitation of transactions within the regional block, the aim of this article is to comment on the structure, the definition and history of changes to the Common External Tariff over seventeen years of its lifetime, as well as indentifying the main challenges to be faced by Mercosur.
- Subjects
TARIFF; INTERNATIONAL economic integration; CRITERION (Theory of knowledge); PRODUCTION standards; INTERNATIONAL trade
- Publication
Universitas: Relações Internacionais, 2011, Vol 9, Issue 1, p401
- ISSN
1807-2135
- Publication type
Article
- DOI
10.5102/uri.v9i1.1374