Philosophical Hermeneutics and rational axiological tax interpretation – the construction of a more cooperative and fair tax system

Abstract

The work aims to demonstrate the usefulness of philosophical hermeneutic theory as the foundation for developing a tax interpretation that enables the construction of the Brazilian tax system, especially informed by the constitutional principles of cooperation and justice. The method used is bibliographic research in the fields of law, philosophy, general theory of law, constitutional law, and tax law. It was possible to develop a theoretical framework that allowed for advances toward a consistent interpretive proposal suitable for building the Brazilian tax system in which principles play a fundamental role. The notion of interpretation as a rational, value-oriented construction of meaning nature contributed to formulating a notion of legal principle endowed with sufficient hermeneutic-normative substance. The contributions of philosophical hermeneutic theory and the thesis of rational axiological interpretation served as the epistemological foundation to demonstrate that the presence of the constitutional principle of tax cooperation possesses elevated and sufficient axiological-normative force to guide the drafting of norms and the adoption of programs and projects that express the transformation of a previously conflict-ridden tax environment into a healthier one of mutual collaboration among tax actors.