Resumo

NAVA-RODRIGUEZ, María-Angélica. Analysis of theories and interpretative criteria in fiscal or tax provisions. Estud. Socio-Juríd [online]. 2010, vol.12, n.1, pp.49-70. ISSN 0124-0579.

This article focuses on the subject of the interpretation of Tax law, as it constitutes one of the fundamental legal problems in the area. The basic aim of tax law is to regulate the form by which taxpayers contribute to the public expense of the State within the limits established by the Constitution. This interpretation presents special characteristics because it regulates the relations between the government and tax payers and contains special arrangements in dealing between them in terms of accounting, economics and finance. Because tax liability changes frequently, it is difficult to control the large number of daily specific situations that occur, therefore, the interpreter must determine whether the conduct that creates an obligation falls within the tax provision. The article studies the schools of interpretation, the methods that are located in each of the categories and the criteria of doctrinal interpretation of tax laws, also the interpretation according to the federal tax law.

Palavras-chave : tax laws; methods; theories; approaches; interpretation.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )