Zetetic Reflections and Legal Science: the rescue of prudence and hermeneutic criticism in Tax Law
DOI:
https://doi.org/10.12957/rqi.2025.81339Keywords:
legal hermeneutics, legal dogmatics, prudence, tax law, legal scienceAbstract
edmund burkeThis study aims to investigate the historical elements underlying the formation of dogmatic thought in the Science of Law and its implications in the field of taxation, analyzing the predominant hermeneutical currents during the 19th century and the first half of the 20th century. By adopting the hypothetical-deductive method, predominantly relying on bibliographic research, the objective is to analyze the impacts of this influence on interpretative approaches in the Brazilian tax experience. Additionally, recent hermeneutical and methodological debates on the role of the legal interpreter will be considered. Thus, the reflections of positivism and formalism in the legal-dogmatic formation of Law are analyzed, with applications to Brazilian Tax Law, as well as the role of the legal scholar in this hermeneutic context. After the reflections reached by the research, it was concluded that, in addition to a dogmatic approach, it is possible to seek alternative interpretative approaches to improve current tax law (zetetic), through the resumption of the concepts of prudence and hermeneutic criticism as guiding elements in the training of jurists and tax experts.
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