Typicality and Simplicity in the Tax Law

Abstract

The article analyzes the legislative approach of the typus, the typicality and simplicity in tax law, especially in relation to income tax. It challenges tax legislation and its limits to simplify the tax system. The use of the classification typus in the determination of the tax hypothesis is a scientific concern of this essay, in the sense of rethinking the system. By way of comparison with other systems, it uses German doctrine and jurisprudence. The limits for simplicity in tax law are tested here, here restricted to income tax research.