Il diritto tributario comparato. Evoluzioni recenti e prospettive di autonomia

During about the last two decades, deep change in the way of addressing comparison issues in tax matters have occurred by consequence of changes in the international legal order. At first, their solution has been inspired to purely empirical criteria, but currently increasingly refined techniques are adopted and the results of comparison are analyzed with systematic criteria, making evident also in tax law the change from the initial technical approach to the scientific one. Nonetheless, comparative tax law has maintained in many aspects the peculiarities of its substantive discipline, adapting principles and methods already investigated in the other sectors to its own needs.