Introduction to the Debate about the Rationality of Taxes

Abstract

In “The Rationality of Taxes. A Task of Reconciliation” Francisco Saffie addresses two central problems of contemporary tax law: the justification deficit and the lack of compliance with tax duties. Based on a critical diagnosis of the current situation, marked by the neoliberal conception, his proposal aims to dismantle the scaffolding of the classic paradigm of tax law in order to outline the basis of an alternative overcoming paradigm. Eleonora Lozano Rodríguez, Eurico Marcos Diniz de Santi and Hernán Bouvier analyze the proposal made by Saffie and, through their critical contributions and comments, enrich the discussion on the subject. Finally, the main author responds to the comments and provides a conceptual framework that clarifies his theoretical project.