Freedom and Legality in the Context of Modern Brazilian Taxation

Transversal Regulation Practices (State and Taxpayer) as a Turning Point of the Tax System

Abstract

This work deals with the analysis of the transition that one experiences regarding form, legality and freedom in tax law, such traditional themes that one can even question to what extent further reflection on these themes could contribute to the advancement of legal science. The answer rests, however, on the novelty of the present approach, that is, interpreting such themes in a qualified context. This is a context in which legality is preached by the entire constitutional system, but, in particular, by its economic and social aspect. What justifies the construction of this article based on the methodology relevant to the conjunctive line between law and economics. In other words, the aim is to investigate the relationship between freedom, form and legality, but not in the traditional aspect, which could be called classical positivist, but within the fluid spectrum that is being lived and in which legality is tailored from another perspective, than the exclusively state one, to open sections of normative fulfillment that bring together, in the tax sphere, the state will and the taxpayer’s will at the same time, as can be seen in instruments such as tax arbitration, the procedural legal business and the tax transaction.