Diritto Pubblico Comparato ed Europeo

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Le basi teoriche ed i metodi del diritto tributario comparato
Fascicolo 2004-3
Scritto da Garbarino Carlo   

Sommario

1. Premessa su basi teoriche, metodi ed oggetto del diritto tributario comparato. – 2. Le basi teoriche del diritto tributario comparato: a) Alcuni problemi di “incomparabilità” di norme positive e dogmatiche nazionali tributarie. – b) I modelli per effettuare la comparazione tributaria: la teoria generale di stampo analitico-linguistico. – c) (segue): la struttura evolutiva degli ordinamenti tributari. – d) Breve disgressione sulle norme tributarie singolari. – 3. I metodi del diritto tributario comparato: a) La questione del metodo: l’impostazione funzionalista. – b) La dissociazione dei formanti nel diritto tributario comparato. – c) L’impostazione fattuale o “common core” dei meccanismi impositivi. – d) L’analisi economica nel diritto tributario comparato. – e) La circolazione dei modelli impositivi (ed un rinvio alla convergenza/divergenza). – f) (segue) l’impostazione neo-istituzionalistica. – 4. Conclusioni sul metodo ed indicazioni circa la evoluzione e la circolazione dei modelli impositivi.

 

Abstract

The aim of this paper is to lay the theoretical foundations and the methodology of comparative tax law by critically reviewing how the main approaches generally adopted in comparative legal studies can be used in this new area of studies. The paper first clarifies that the objects of comparative tax law are the effective solutions adopted by different tax systems to similar problems (“effective tax rules”), rather than specific statutory rules or tax concepts existing at national level. The paper then evidences that effective tax rules are created by a dinamic process occurring within each tax system, so that the comparative analysis of effective tax rules should be based on a clear understanding of the structure as well as the evolution of the tax systems. Effective tax rules thus constitute solutions to problems, serve specific functions and lead to the emergence of “tax models”. Tax models, through the continuous change of statutory law as well as of administrative guidelines and case law, constitute the outcome of the evolution of domestic systems and circulate among them. The paper thus concludes that a functional approach should be adopted in which the functions of tax rules in different systems are revealed and reconstructed in coherent tax models which can then be compared. In this functional context a “legal formants” approach shows how effective rules develop at an intra-systemic and diverge/converge at an inter-systemic level, a “common core” approach reveals the patterns of “tax convergence”, while a “law and economics” approach contributes to the understanding the circulation of tax models on the basis of their institutional efficiency. All these approaches, in turn, contribute to the study of evolution and circulation of tax models among different countries.