TAX LAW, COMPLEXITY AND LAW AND ECONOMICS

Abstract

The study criticizes the reductionist model of Science that preponderates among Tax Law scholars, whose efforts are exclusively focused on the structural and semantic studies of tax rules. Other important variables such as the economical effects of the rules are ignored. Tax Law is a complex system that interacts with other social systems, like the economical, and these interactions must be examined by the scholars. Regardful to the need of development in the tax legal studies, this work endorses the construction of a complex Tax Law Science, which demands interdisciplinary studies among other needs. Law and Economics appears as an important tool in the way of development of a complex Tax Law Science. The article exposes some applications of Law and Economics to Tax Law, showing its potential without hiding its limits, then meeting the objective of the paper. The article adopts interdisciplinary as a method and focuses its research in bibliographical material.

Keywords

• análise econômica do direito
• tributação
• complexidade
• interdisciplinaridade
• desenvolvimento