The German Tax Experience and the German Repercution in the Brazilian Tax Law Doctrine

Abstract

This paper aims at analysing some aspects of the legal tax experience in the German countries and its effects on the building of the Brazilian Tax Law Doctrine. Besides it, the paper studies the first efforts linked to the taxation in the nineteenth century, since the beginning of the eclosion of the European Public Law (Administrative Law and Financial Law) to the consolidation of the discipline called “Tax Law” in the German reality. After that, it also aims at analysing the effects of this experience in the Brazilian context, such as the theoretical, legislative and didatical reflexes in Brazil.