Vol. 25 No. 2 (2020): On the Duty to Pay Taxes

In the central text of this issue, Francisco Saffie addresses two central problems of contemporary Tax Law: the deficit of justification and the lack of compliance with tax duties. Starting from a critical diagnosis of the current situation, marked by the neoliberal conception, Saffie makes a proposal that he conceives as overcoming the classic paradigm of Tax Law and supported by an alternative paradigm. Eurico Diniz de Santi, Eleonora Lozano, and Hernán Bouvier sharply discuss Saffie's analysis and theses.