Epieikeia or “Better Justice”: Formalism in Tax Law Revisited

ABSTRACT For Aristotle, “the essence what is equitable that it an amendment of the law, in those points where fails through generality its language”. The application legal rules produces appropriate (just) results majority cases, but not all. When would lead to injustice, a rule can be defeated by equity. idea epieikeia (equity) sheds light on modern discussion about nature rules, distinction between and principles, mechanisms adjudication. This also relevant tax law domain. In this area, dominant theoretical position formalism, with focus (strictly conceived) legislation law. Aristotelian reflection poses challenges traditional view: are deficient, thus, as demonstrated, so formalistic approach particular, resolution dispute achieved alternative methods: basis consensus taxpayer authority strictly based rule.