Introduction to Brazilian Constitutional Tax Law System

Abstract

The main purpose of this article is to make a brief historical analysis of the Brazilian Tax Law System, outlining the intricacies and setbacks through which it came to be formed today through the Federal Constitution of 1988. The foundations that support the Federative Republic of Brazil will be listed, mainly with regard to the Constitutional Tax Law: the republican principle, the principle of legality, the principle of federalism and the principle of the due legal process, without which the Brazilian Tax System would not be possible. Finally, the article demonstrates the necessary steps to become a researcher in Brazilian tax law colleges and institutes, showing the current academic stage in which they are, through the process of interdisciplinary openness and internationalization at the Pontifical Catholic University of Sao Paulo (PUC/SP). As a bibliographical methodology, we confronted classical books—from Professors Ruy Barbosa Nogueira, Geraldo Ataliba, to Roque Antonio Carrazza—specific statutes—as the Brazilian Constitution of 1988—as well as new academic works developed at PUC/SP.