RESILIENCE'S ASPECTS OF BRAZILIAN TAX SYSTEM/ASPECTOS DA RESILIENCIA DO SISTEMA TRIBUTARIO BRASILEIRO

Overcoming epistemological reductionism of modern rationality and emergence of complexity has raised new possibilities for both natural sciences and social science--today no longer segregated from the way proposed in modernity. Thus, various phenomena could be analyze from a new perspective. This possibility has reached, even if late, the applied social sciences, allowing several of its phenomena could be recognize as complex systems and studied with tools provided by hard sciences in their study. This paper analyzes resilience, as one of the characteristics of Complex Adaptive Systems that can be attributed to legal system, seen as a complex system, with a focus specifically allocated to tax legal system. The aim is identify the main definitions and characteristics of resilience in specialized literature. From then applies these concepts to Brazilian Tax System to seek a correlation of these characteristics with those found in tax system. A system designed not only from the Constitution of 1988, but also, since the enactment of Constitutional Amendment 18/65, under force of the Constitution of 1946. Due this, was identified some of main features of the system, once the identification of these characteristics could allow qualified discussion of proposed amendments to the National Tax System.