O Uruguai como um Paraíso Fiscal
Autor | Claudio Camargo Penteado |
Páginas | 49-51 |
Page 49
Inicialmente, convém lembrar novamente que "paraíso fiscal" não é algo imoral ou onde se permite tudo em que em outros lugares é proibido.
Não é o lugar que serve para "lavar dinheiro" e outras atividades criminosas, o que aliás existe em todos os lugares do mundo.
Paraíso fiscal é o lugar onde as operações comerciais e/ou industriais e financeiras, de caráter internacional, encontram maior facilidade para se desenvolverem, sem um rígido e intrincado controle estatal, cheio de entraves que buscam sempre o aumento da arrecadação e uma maior interferência do Estado na manipulação das divisas.
Paraíso Fiscal não pode se resumir em um lugar onde existem todas as vantagens e privilégios fiscais, mas deve ser encarado como um instrumento de política econômica e social voltado para o mercado internacional, com benefícios para aqueles que os instituem.
Em síntese, é um instrumento de desenvolvimento econômico e social voltado para as necessidades específicas de um determinado país.
Page 50
Para que um governo possa cogitar em instituir vantagens tributárias, operacionais e etc., que possam ser suficientes para atrair investidores a nível internacional, é necessário e imprescindível que ofereça em contrapartida uma estabilidade política e econômica, credibilidade de todo o sistema, garantia do anonimato quando assim previsto na legislação e finalmente regras duradouras não sujeitas a injunções políticas ocasionais, esporádicas ou de interesses de grupos isolados.
Alejandro Villegas, ex-Ministro da Economia e Finanças do Uruguai, analisando seu país como uma praça financeira, destacou:
"Siempre he pensado que Uruguay tiene condiciônes para ser una plaza financiera importante y asi lo ha sido en el pasado, por ejemplo, después de la Segunda Guerra Mundial y lo ha vuelto a ser en cierto modo después de la liberación de los mercados cambiario y fananciero que tuvo lugar entre 1974 y 1976. Asi lo indican, por otra parte, las cifras de depósitos bancarios de no residentes o de depósitos bancarios denominados en moneda extranjera cuya relación con los respectivos totales y con el tamano de la economia es mucho más elevada que en otros países de la región, o incluso en...
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