Abstract

OSORIO MORALES, Hugo. Evidence in Tax Law: A Development Proposal. Díkaion [online]. 2023, vol.32, n.1, e3212.  Epub Feb 07, 2023. ISSN 0120-8942.  https://doi.org/10.5294/dika.2023.32.1.2.

This work intends to establish the foundation for furthering the epistemic analysis of legal controversies regarding tax law and particularly the phenomenon of tax avoidance. Starting from the diagnosis that there is little interest on the part of the doctrine in dealing with the particularities of interpreting facts on this subject, the intent is to relate how facts of tax relevance should be construed from linguistic uses rather than legal uses, adopting the developments of rationalism in evidence studies. This is the only way to build a rationally controllable conceptual apparatus capable of guiding the behavior of the targets of laws.

Keywords : Tax avoidance; evidence; tax law; linguistic uses; evaluative principles; interpretation of facts; legal syllogism; rationalist concepts.

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