Autonomia do Direito Tributário

revisitando a Polêmica do Uso dos Conceitos de Direito Privado em Direito Tributário

Abstract

This study aims to revisit the issue of the autonomy of tax law compared to other branches of knowledge. Naturally, their relations with the civil law present the most interesting controversies. From the historical point of view, it is clear that the debate between autonomist branches of public law and private law has always been recurring in the development of legal sciences, and likewise occurred with the development of tax law, its recognition as a legal discipline and the defense of their scientific autonomy towards other branches of law. And the autonomist debate involves important developments such as the functional interpretation of tax law and the use of private law concepts in tax law. It is intended, therefore, provides a very brief reflection on some features and problems experienced in autonomist debate on tax law.