THE TAX LEGAL SYSTEM AND THE VALIDITY OF THE RULE

Abstract

This article sought to analyze the way in which it is important in Brazil to verify the norm that is found in the positive law system. Determining the concept of validity has been an important historical instrument to determine both the existence and the belonging of the legal norm to the tax law system. This lexical polysemy brings with it different plurivocity of meanings of the way in which the norm enters the tax law system, which can directly reflect on the economy or encourage the study of sources of law from the most varied origins, such as international law, notions applied by the Organization for Economic Development. Defining the concept of an expression presupposes choosing one meaning and abandoning other possible ones. However, in this work, we start from a positivist premise using comparative law to investigate the meaning of a valid norm in the positive law system, how the existence of the norm begins and the end of its effects occurs. According to traditional doctrinal mechanisms, the historical differentiation of social classes of the meanings attributed to the term validity, This article describes the criteria for the entry of the tax rule into the system, its validity condition and its legal time in the tax legal system.