Abstract

BERNARDES, Flávio Couto  and  GONTIJO, Pedro Augusto Costa. THE FUNCTION OF THE GENERAL STANDARDS OF TAX AND FINANCIAL LAW IN BRAZILIAN FEDERALISM. Revista Internacional CONSINTER de Direito [online]. 2023, n.16, pp.293-320.  Epub Dec 01, 2023. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00016.12.

Would the general rules of Financial Law and Tax Law be the essential condition for the normative-institutional existence of Brazilian federalism from the perspective of the Constitution of the Federative Republic of Brazil of 1988? Based on the historical and dogmatic reconstruction of the function exercised by these normative species in our federalism, the present article aims to go beyond the discussion of classical theories around this phenomenon, pointing out the potentiating role of democracy at the federative level, especially in the with regard to the formation of provisional consensus. For the research, we adopted the methodological type inserted in the legal-comprehensive or legal-interpretative approach.

Keywords : general rules of tax law; general rules of financial law; federalism; democracy.

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