Research Theme

Procedural Paradigm in Tax Law

The procedural paradigm shifts the focus from the abstract norm to the process of its concrete application. In this view, the procedure is the stage where the law is refined (densificação), and the tax claim is tested, legitimized, or questioned through institutionalized and verifiable discourse. In a system oriented toward taxing real income and ability to pay, procedure is no longer a mere formal rite but a condition for the possibility of fiscal justice itself.

The application of law requires a procedural infrastructure that enables the administration to uncover the material truth while ensuring effective taxpayer participation. Transparency and participation emerge as essential mechanisms to ensure the efficiency of a system based on individual ability to pay and democratic participation. This paradigm acts as a condition for the legitimacy and sustainability of the Fiscal State itself, regenerating trust through mutual scrutiny and rational justification.