Interpretação econômica no direito tributário

Abstract

The main objective of this thesis was to analyze whether the economic interpretation in tax law has been accepted by Brazilian doctrine and by the jurisprudence of the Federal Supreme Court (STF) and the Superior Court of Justice (STJ). Among its various meanings, economic interpretation, in its original aspect, consists of understanding the economic content underlying tax law. In its most current version, the theory is conceived as a method of teleological interpretation. Since tax rules have economic content, we sought to determine whether or not the interpreter/applicator should rely on the economic substrate to understand legal concepts and institutes, and furthermore, whether such an approach is compatible with the national legal order. The specific objectives of this research are: (a) to examine tax jurisdiction rules and constitutional principles through the lens of economic interpretation; (b) to discuss the theoretical frameworks surrounding methods of interpreting tax law; (c) to explore doctrinal controversies related to economic interpretation in tax law, while distinguishing it from economic analysis of law and judicial consequentialism; d) Identify and analyze the approaches offered by the Brazilian legal system through laws and jurisprudence, especially the recent decisions of the Federal Supreme Court and the Superior Court of Justice, which involve economic interpretation, and point out the consequences of applying the theory in tax law. The central hypothesis of the research is that, despite being formally rejected by the National Tax Code, economic interpretation has been implicitly applied by the Superior Courts, particularly in its current form as a teleological interpretive method. Regarding methodological procedures, the dialectical method was used, as well as an exploratory-descriptive study through bibliographical research—consultation of national and foreign doctrine, particularly in the specialized literature of tax law—and document analysis via jurisprudential review. Additionally, a review of the state of the art was conducted to map how the topic has been addressed in academic and scientific discourse. The decisions of the Superior Courts were examined using content analysis techniques, with judgments selected through non-probabilistic, purposive sampling. Specifically, final and unappealable rulings on tax matters that addressed economic interpretation were analyzed. Thus, judgments on tax matters that have become final and unappealable were studied, which addressed this topic. The research also analyzed Brazilian doctrine and the main positions regarding economic interpretation in tax law, emphasizing the work of pioneering authors on the subject and the perspectives of more recent doctrine.