Brazilian Tax Law: From the Science of Finance to interdisciplinary approach

Abstract

This article aims to do a retrospective analysis of Brazilian Tax Law. We started from the process of Law's consolidation as an independent science, under the foundation of Legal Positivism, moving away from Sociology and Moral and then; afterwards, we discuss the autonomy of the Brazilian Tax Law from the finance sciences and its consolidation through the Federal Constitution, understanding that the positivist paradigm was overcome with a broader perspective in the sense of the protection of Fundamental Rights and Justice as unshakable values. Finally, at the end of the article, we reach the new perspectives and challenges of the Brazilian Tax Law: the interdisciplinary approach. As a bibliographical methodology, we confronted classical books, specific statutes, as well as new academic works.