A Importância Histórica da Codificação para os Sistemas Tributários Latino-americanos e os Modelos de Códigos Tributários para a América Latina

Abstract

This study aims to analyze one of the most important phenomena related to the modern Tax Law development: the tax law-coding. In this mean, this paper brings a research that contextualizes historically the encoding, since its initial periods, with a special attention to the analysis of the Latin America context, and its first encoder efforts. It was also drawn a description about a peculiar recognition instrument of the tax law-coding importance in Latin America: the creation of tax law-code models, an unprecedented example of the importance granted to the legislative mechanism for the development of legal tax treatment. Therefore, the main objective of this study is recalling the historical importance of the encoder phenomenon for the contemporary Tax Law development, in order to provide a historical background for evolution to recognize its relevance, not only for Latin America, but for the development of Tax Law in contemporary legal systems.