The financial and tax law, public policy: a joint analysis beyond the legal text

Abstract

Th is paper searchs a broad overview of the tax-legal structure that leads to effi cacy of approved budget, of valid tax rule and effi cient before the scarceness of resources and the social constant demand. Th is article is not based (only) in the implementation of a normative theory, the rigor ous use of language (in fact, built necessary and opportunely), but distant of social issues, isolated in itself, insuffi cient today and insensible to the problems of Justice; theory linked to the same methodological analysis that distinguishes between the role of the jurist (cold analysis of the rule) and philosopher (social consequences of the rule). In the universe of existing methods, dialectically refl ected on the need to think about the correct use of public resources not only with support of law. Currently the brazilian cityzen thinks the Brazilian tax burden is high and the use of public resources is not adequate. It can be said that there was a gap between the pedagogy of the Brazilian Tax Law, with a formal legalism (with consequences including the construction of the tax text) and public perception, perhaps when it asserted that the tax was imposed by state power and not because of main raison, which is the correct application of this resource (causa impositionis), in Public Policy especially. Interdisciplinarity, in the manner presented here, with the use of statistical, economic and brief considerations of a political nature, perhaps not yet ripe to provide elements for the fi nal juridic review. But it is a diff erent prism that is proposed. And conclusively it can say that such analysis with support by various sciences is possible