Tributação, segurança e risco

Abstract

This article analyzes the consequences of three features of the risk society — the lack of foresightedness, the ambivalence and the political pluralism — on the importance of the juridical security of the taxpayer, based on the idea of plural security, which is not supported by the exist-ence of one single monolithic Right of the Taxpayer, but by the existence of several Rights of the Taxpayers that are both opposed to each other and established by means of a horizontal relation-ship distinguished by the communicative reason. This paradigm breakthrough allows the pro-posal of deep changes in the outline of the jurisprudence of the tax law. On the other hand, this thesis demonstrates that the political pluralism of the risk society demands the establishment of the consensus on the criteria of division of social costs and benefits by those who will support them, an idea that do not agree with commitment that modify past relationships or that entail the future generations too much