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This study aims with the power of transnational corporations and the production of tax avoidance, based on the case of Coca-Cola in the contemporary world. The research is performed using the deductive method and the technique of bibliographic research. The overall objective is to verify the power of transnational corporations and how they can produce tax avoidance. Considered one of the most influential brands in the world, Coca-Cola performs fiscal maneuvers, such as tax avoidance, consisting in reducing tax payments, seeking to settle in countries where tax regimes are privileged, misusing tax destinations in their own benefit.

O PODER DAS EMPRESAS TRANSNACIONAIS E A PRODUÇÃO DA ELISÃO FISCAL: O CASO DO CONSUMO DA COCA-COLA NO MUNDO CONTEMPORÂNEO