TAX LAW, COMPLEXITY AND LAW AND ECONOMICS
The study criticizes the reductionist model of Science that preponderates among Tax Law scholars, whose efforts are exclusively focused on the structural and semantic studies of tax rules. Other important variables such as the economical effects of the rules are ignored. Tax Law is a complex system...
Main Authors: | , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal de Santa Maria
2016-06-01
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Series: | Revista Eletrônica do Curso de Direito da UFSM |
Subjects: | |
Online Access: | https://periodicos.ufsm.br/revistadireito/article/view/19726 |