Hierarquia e sistema tributário

Abstract

The present study intends to point out the criteria that permit the identification of the hierarchical position of laws within the context of the national tax system by relating them to the democratic regime and the federalist pact. The importance of the study is justified by the necessity of sistemetizing such criteria in national order. The work is based on pragmatist method of Charles S. Peirce, conciliated with the logical-semantic construtivism of Lourival Vilanova and analyses, principally, positive Law. It concludes that democracy influences the hierarchical configuration of the order, namely, by determing the bonds of subordination starting from the procedures involved in the act of producing laws: laws produced by legislative means have hierarchy over laws produced by non-legislative procedures; and legislative laws produced by solemn procedures have hierarchy over legislative laws produced by more simpler and quicker means. The federalist pact, in turn, is the decisive vector that explains the hierarchy between national laws over administrative norms issued by partial orders