Autonomy of law and language: a hermeneutical response to the relationship between tax law and accounting
Keywords:
Tax Law, Accounting, Language, Facticity, Historicity, ConceptAbstract
Based on Heidegger-Gadamer, this article proposes a hermeneutic incursion about the interpenetration between the worlds of Tax Law and Accounting. Language will be placed as the center of discussion, focusing on the reality where things happen. Based on this, a critical analysis will be made regarding the legal speeches, examining specific cases. By bringing human language and action together, under the plan of historicity, the need for new paradigms and theoretical contributions will be demonstrated in order to give a more adequate answer in the light of the Constitution.
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