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POLO MACEIRA, Elena  e  RIZO PEREZ, Nilda Haydeé. Proposed model for tax juridical ordering improvement. Bol. Mex. Der. Comp. [online]. 2017, vol.50, n.150, pp.1289-1318. ISSN 2448-4873.

This article is supported in systematization of tax doctrines and normative statements. It is connected with others sciences judgments and others knowledges together reality historical analysis. Our study made a modeling based in Luhman’s Systems Theory and General Theory of Law arguments. The main result is a systematization model guided by history and rationality, applicable to either juridical ordering. The model is structured in two dimensions and four configurations; it links the principles, doctrine, legal technique and exegetic valuation to interdisciplinary views and social-economic contextualization. The central concept of our model are the regularities founded in any legal tax order, we named constants. Furthermore we offer a new system of relationships and qualities directed to: constitutionalization and legalization of tax principles, doctrinal concepts harmony and to apply integrated legal methods, according social reality. Also the model shows operational standards for legal balance of ratings autonomy of tax low and for harmony in tax contradictions. The application of model allows a better legal tax order, approaching to unity of the low; towards efficiency, participatory taxation and justice.

Palavras-chave : Tax; system; model; juridical ordering.

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