Origini e prospettive dell'autonomia scientifica del diritto tributario

The debate among scholars on the scientific autonomy of tax law, which has been dormant for some decades, has recently been rekindled. The question is, in particular, whether the scientific autonomy of this sector is still relevant in the present time. The aim of this paper is to reconstruct the historical profile of the autonomy of tax law, starting from the founding phase of the discipline, to imagine its possible present and future perspectives. The conclusion is that autonomy gained over time is a value that cannot be renounced.