Tax law theory
Hierarquia e sistema tributário
- Authors
- Charles William McNaughton
- Publisher
- Quartier Latin, São Paulo
- Year
- 2011
- Pages
- 428
- ISBN
- 978-85-7674-533-4
The book version of the author’s master’s dissertation at PUC-SP. It examines hierarchical relations between the norms of the Brazilian tax system in light of the theory of language and general legal theory. A Spanish edition was later published (Jerarquía y sistema tributario).
Contents
- 01Hierarchy and the theory of language
- 02Hierarchy and the general theory of law
- 03Democracy and legality in tax law
- 04The principle of legality and presumptions in tax law
- 05Hierarchy among legislative norms: general considerations
- 06Hierarchy: entrenchment clauses versus amendments
- 07Hierarchy among tax norms of the total order and the partial orders
- 08Procedural hierarchy
- 09Concluding synthesis
