A imprevisibilidade da jurisprudência brasileira na seara tributária.

Abstract

Nowadays, knows that the law is closely connected with the science of economy, so that for the doctrine, the judiciary came to be considered like an economic institution, giving chances to the discussions about on improving the peformance of the judiciary, in the questions involving a significative money’s volume. For a better understandig, it is so important to retake these debates, focusing on the taxation, exposing how the positive Law and the structure of the judiciary system can bring so many and serious losses to the tax payer and to verify the way in which the form of the legal text as interpreted by the magistrate can interfere in the decisions of their sentences, whether singular or collegiate court, as to aid for the increase of the unpredictability of jurisprudence on the Tributary Law. Besides, it’s possible detect what the Legislative and Judiciary have been done to soften the jurisprudential inconstancy. This work will be realized through inductive, study of cases and bibliographic.