The Absurd of the Economic Interpretation of the “Taxable Event” – Law and its Autonomy – The paradox of interdisciplinity

Abstract

The purpose of this text is to put in evidence, even if briefly, the autonomy of the Law in regards to other subjects related to it, establishing premises in the syntactically homogeneous character presented at the Positive Law as a system, constituted by atomic units – the legal rules – expressed orally by means of prescriptive propositions. Note, further, that the material scope of the normative tenor is in the empiric universe that, endless with respect to its characters, imposes cuts and prunes, which simplify the complex existential reality, at the same time in which they limit the analysis sphere. The discipline is revealed by the criteria adopted at the cut, since there is the system localization and consequent qualification of the fact built into language. In a manner that there are not legal material facts or economic material facts, but only cuts of language. The facts, as well as the construction of the language, may be seen as legal, economic, anthropologic, historic, politic, accounting, etc.; depending on the criteria adopted by the methodological incision used. In each cut, a discipline; and in each discipline, an approach method. Such knowledge requirement does not prevent, on the other hand, that different disciplines relate to each other. Without disciplines, it is obvious, there will be no interdisciplines, but the proper discipline knowledge, in function of the intertextuality principle, going in the direction of other knowledge sectors, seeking its utmost complement. The paradox cannot be avoided: teaching leads to interdiscipline and interdiscipline leads to teaching.