Planning as an institute: The constitutional, tax and administrative sense

Abstract

Planning is perceived as an instrument capable of anticipating the effects of economic policies, to recognize the assertive way to achieve previously stipulated constitutional, budgetary and administrative purposes. However, such an instrument lacks a better understanding for legal science because it needs a definition as to the meanings it assumes. The article describes an analysis of the meaning in the constitutional, tax and administrative field, in order to correlate it with state activity, its actions, objectives and the results that impact the legal order. For that, a bibliographic-documental survey was carried out that indicated the semantic, hermeneutic and dogmatic position of planning in the field of constitutional, tax and administrative science. The article was structured with the identification and delimitation of the object, followed by topics aimed at identifying, according to the scientific field itself, the application of planning to constitutional science, tax law and in the administrative field.