A Tributação na Sociedade de Risco

Abstract

The purpose of this article is to analyze how the changes brought by the post-modern society and the risk society impact the common sense of tax specialists. The features of the risk society such as ambivalence, complexity, and insecurity are present in the core of current tax debates. Under this scenario, traditional principles as the legality principle are being reviewed, while others take up leading roles. The study of the risk society and the new theoretical references it implies opens the doors for the revision of some of the most embedded dogmas of the Brazilian tax doctrine.