Critical Essay on the Phenomenon of Complexity in Fiscal Policy

Abstract

This article aims to deal with the phenomenon of complexity of the fiscal policies characteristic of the modern tax systems. Addressing the problem from the sociological perspective (epistemologically external point of view), the subject matter is intellectually worked out, in the second part, through the internal perspective of the law (epistemologically internal point of view), focusing on the methodological and theoretical conditions through which the problem can be addressed by the positive law and suggesting, at the end, changes in the juridical grammar of the tax law.