Resumen

BURGOA TOLEDO, Carlos Alberto. The juridical deontic as key for tax law interpretation. Contad. Adm [online]. 2011, n.235, pp.57-76. ISSN 0186-1042.

One of the obstacles to apply the law is the meaning people give to it. Tax law is more complicated due to constant resistance to pay taxes. This research provides the basis for an accurate interpretation employing law deontic. The deontical operators are: permission, obligation and prohibition. The first one allows "to do" or "not to do" a certain behavior; the second one implies the task of "doing" while the third one means "not doing". The first one is related to rights and therefore the lack of this behavior does not bear a fine while the lack of the other two implies a mandatory fine. Along the foregoing, we must recognize the three types of rules: descriptive, prescriptive and attributive. The first ones define, the second ones obligate or forbid a behavior and the third ones allow such behavior, which completes the importance of deontic for a tax law interpretation.

Palabras llave : deontical; interpretation; tax; permission; obligation; prohibition.

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