Abstract

The paper fits into the theoretical debate relating to the classification of the tax function in the general context of legal fields. After having illustrated the historical matrices of tax law, namely financial law and public-administrative law, the analysis continues by inquiring the relationship with economic science and, more generally, by addressing the issue of the legal method in the study of tax matters. The Author critically analyzes the arguments raised by the legal doctrine in support of the alleged autonomy of tax law with respect to general administrative law, suggesting the resumption of the study of tax procedures and measures from an administrative-law point of view.