Economical Anal ysis of Tax Law: Free Initiative , Free Competition , Fiscal Neutrality
DOI:
https://doi.org/10.5433/2178-8189.2010v14n0p235Keywords:
Economical Analysis of Law, Taxation, Competition, Fiscal Neutrality.Abstract
This essay is focused on the economical analysis of tax law. It aims to bring the tax justice close to the economic justice, in a relation of complementation. This movement comprehends many schools which require the normative perspective that identify, inside the Law, economical elements as source of validity and efficacy of the rule of Law. In order to perform that movement, it is necessary two principles important to Law (Article 170, CF/88) and to Economy: Free Initiative and Free Competition, both juridical and economical reference which may be considered when the State intervene into the economical sphere, using taxation according to Article 146-A, from the Constitution of 1988. Efficacy, free initiative and free competition are possible when the principle of fiscal neutrality is observed. Which enables: i) equality of conditions inside the markets; ii) lack of State barriers of entering and staying inside a market; and, iii) void or minimal intervention of the State in the market game.
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