Tax Law from a principle perspective: notes on the development of a research project in order to accede to the academic career.

In general terms, the research project required to accede to the academic career focuses on what, or about what and how it is intended to do a research in a particular subject, by describing the master lines of the future research task. That implies to show the own research reasonings, both the substantial and the methodological ones, that is to say, the personal idea of the research about the matter. In this sense, the author proposes a research based on the study of the challenges and fundamental problems of Tax Law, by defending a methodology aimed at revising the current status of the discipline in light of the classical principles of tax justice, legality and certainty. In the author´s view, research on Tax Law should deal with the question of whether the regulation in force is adequate to the requirements derived from the main principles of the tax activity. The objective is to reclaim the relevance of the constitutional principles in the juridical research on Tax Law, due to the fact that the achievement of a social and democratic rule of law depends, in a high extent, on the compliance of the principles of tax justice, legality and certainty.