JUSTIÇA TRIBUTÁRIA À LUZ DA TEORIA DE RAWLS: ENTRE O CONSENSO SOBREPOSTO E O EQUILÍBRIO REFLEXIVO

The purpose of this article is to analyze John Rawls's (1921-2002) ideas about the original position, veil of ignorance, reflective equilibrium and overlapping consensus, present in his theory of justice as fairness. Taking as background of the examination the challenge of creating or restructuring a tax system that has justice – as fairness – in the heart and mind of the norms and legal-tax institutions. The method used in the investigation is dialectic, which reviews the philosopher's ideal, confronting some of the main objections, to reach the end in a synthesis. It is concluded that the contributions of Rawlsian theory are of paramount importance to awaken socioeconomic actors to a fair and legal tax practice. And as tax policies or rules are instituted or managed, the interests of the perpetuation of political power are not aimed at, but those of the community, especially the socioeconomically disadvantaged.