Analogy in Brazilian Tax Law

Abstract

The aim of the present paper is to critically examine the use of analogy in Brazilian Tax Law. In order to do so, this paper is divided into two parts. In the first, we define what analogy is, what its foundations are, and what criteria must be fulfilled for an analogy to be considered a logically valid argument. In the second, considering the rules reconstructed from the provisions of the Federal Constitution and the National Tax Code, we examine the extent to which the use of analogy is admitted in Brazilian Tax Law. The thesis, to be defended here, is that due to the principles of legality and equality, the use of analogy, on one hand, is obligatory for solving normative gaps concerning the establishment of tax procedures and the extension of taxpayers’ rights and, on the other hand, is prohibited for the establishment or increase of taxes.