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Brazilian Tax Law: From the Science of Finance to interdisciplinary approach

( Vol-8,Issue-9,September 2021 ) OPEN ACCESS
Author(s):

Renato Lopes Becho, Rafael Kaue Feltrim Oliveira

Keywords:

Brazilian Federal Constitution, Brazilian Tax Law, Post-positivism, academic autonomy, Interdisciplinarity.

Abstract:

This article aims to do a retrospective analysis of Brazilian Tax Law. We started from the process of Law's consolidation as an independent science, under the foundation of Legal Positivism, moving away from Sociology and Moral and then; afterwards, we discuss the autonomy of the Brazilian Tax Law from the finance sciences and its consolidation through the Federal Constitution, understanding that the positivist paradigm was overcome with a broader perspective in the sense of the protection of Fundamental Rights and Justice as unshakable values. Finally, at the end of the article, we reach the new perspectives and challenges of the Brazilian Tax Law: the interdisciplinary approach. As a bibliographical methodology, we confronted classical books, specific statutes, as well as new academic works.

Article Info:

Received: 16 Jul 2021, Received in revised form: 23 Aug 2021, Accepted: 30 Aug 2021, Available online: 08 Sep 2021

ijaers doi crossref DOI:

10.22161/ijaers.89.3

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  • Page No: 021-031
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