Tax Power: Types or Concepts? The Need for a Critical Examination of the Thoughts of Misabel Derzi, Luís Eduardo Schoueri and Humberto Ávila

Abstract

The present study discusses the issue of tax power – whether it conveys types or concepts – focusing on the study of the doctrinal positions of Misabel Derzi, Luís Eduardo Schoueri and Humberto Ávila. The objective is, after exposing the understanding of the aforementioned jurists, to examine these positions in a critical perspective, pointing out to them not only the divergences regarding the conclusions, but above all regarding the premises and the development of reasoning.