Desconfiança sistêmica e praticidade no Direito Tributário brasileiro

Abstract

This paper aims to analyze the increasingly use of systematic mistrust in the scope of the Brazilian legal tributary system, highlighting its ends and the “destructive” potential for certain rights and interests of the taxpayer. Systematic mistrust is presented as antipode of trust and, as it’s functional equivalent, also intends to reduce complexity and contingency. The most fundamental concepts in this analysis are draw from the work of German sociologist Niklas Luhmann.