Abstract
The main objective of this work is to critically analyze the (mis)concept and the proposals of formalization of the taxing competence rules some Brazilian Tax Law scholars have postulated. The diagnostic of the paper, based on important contributions of Law Theory scholars, who have evidenced it is not possible to conceive those norms as typical prescriptive rules, is that such misconception is, in fact, only a symptom of a more serious problem, related to the widespread use of a very restrictive concept of “norm” on Brazilian Tax Law Science. It blurs the distinction between fundamental concepts of Juridical Science, such as "right", "duty", "power", “competence”, "permission", "obligation", "prohibition", "onus" and "sanction", hampering the development of a more consistent theory of Brazilian Tax Law.
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