AGAINST BLIND FAITH IN JUDICIAL TAX SPECIALIZATION: NUANCING TAX EXCEPTIONALISM

Back to Page Authors: Fernando J. Loayza Jordán

Keywords: tax exceptionalism, court specialization, tax disputes, tax dispute resolution system

Abstract: Since the beginning of the XXI century, the phenomenon of judicial specialization has been consolidated in Peru under the generalized faith in its advantages. In the case of tax disputes, this belief has been reinforced by tax exceptionalism: the belief on the particular complexity of tax rules has reinforced the need for specialization. Both premises will be questioned in this paper. In the first place, the concept of tax exceptionalism will be nuanced, arguing that tax law particularities are not as marked as suggested and that it is a mistake to try to isolate tax law from the rest of the law. Secondly, the advantages and disadvantages associated with specialization described in the literature, with particular emphasis on U.S. literature, will be reviewed. From those points, the suitability of specialization in tax matters will be preliminarily evaluated, and we will present some final reflections for the debate.