THE PRINCIPLE OF INTEGRITY IN THE NATIONAL TAX SYSTEM
Abstract
This article proposes a correlation between the theory of integrity proposed by the American philosopher and jurist Ronald Dworkin (1931-2013) and the national tax system established with the Constitution of the Republic of 1988. Based on the distinction between rules and principles, the interpretive problem of positive law is discussed, as a cultural object impregnated with values and language. By delving into the national tax system, an attempt will be made to address some of its challenges and how the adoption of integrity can lead to improvements in achieving the fundamental objectives of the Republic.
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