The latin american tax legal scholarship and the systems’ theory

Abstract

Luhmann’s theory of social systems is concerned with the legal system as a social subsystem, whose function is to reduce complexity through a binary code “lawful/unlawful” that determines expectations that can be fulfilled and expectations that must be frustrated. A special hypothesis of Luhmann is that the legal systems shifts from case solutions based on classification according to a predetermined typology, towards solutions that deal with their consequences, and that shifting would be observable at first in the legal doctrine. In this work, a field study of these hypotheses is carried out taking as anbject the Latin American tax scholarship.