Analogical Interpretation in Tax Law

Authors

  • Osvaldo Alves de Castro Filho Universidade Federal de Mato Grosso do Sul (UFMS)

DOI:

https://doi.org/10.14393/RFADIR-v46n1a2018-45236

Keywords:

Tax Law, Hermeneutics, Analogical interpretation

Abstract

The resolution of tributary conflicts involves hermeneutical processes. Therefore, analogical interpretation deserves a prominent role, since, although it cannot be used to tax, in other important modalities for tax law as in exemptions, reductions of rates, amnesty, among other cases, their use is perfectly viable. There is a strict typology for taxing. Tax law, however, is not limited to taxation. It deals with other hypotheses in which analogue interpretation can be used and presents itself as an interesting legal resource.

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Author Biography

Osvaldo Alves de Castro Filho, Universidade Federal de Mato Grosso do Sul (UFMS)

Professor Adjunto na Universidade Federal de Mato Grosso do Sul (UFMS)

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Published

2018-10-01

How to Cite

Filho, O. A. de C. (2018). Analogical Interpretation in Tax Law. Journal of the Faculty of Law of the Federal University of Uberlândia, 46(1). https://doi.org/10.14393/RFADIR-v46n1a2018-45236

Issue

Vol. 46 No. 1 (2018): Revista da Faculdade de Direito da Universidade Federal de Uberlândia

Section

Articles

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