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This article has as main objective the description of the contemporaneity of the tax and its state of the art. In this sense, it establishes a course from the earliest days of taxation to its insertion in the concept still in transition of postmodernity. It was therefore necessary to discuss the various stages that led to its status as a social fact and as an instrument of cohesion. On the other hand, the canons of tax justice have been revised in the light of the different sociopolitical events that marked the relations between the State and the taxpayer in the face of financial globalization and the mobility of tax bases. Coupled with the fiscal lethargy of the taxpayer, in a sort of laissez-faire, certain segments of society take advantage of this situation to obtain favorable tax regimes. In this way, the permeability of tax systems to socio-political transformations has ended up giving it a new profile where fiscal justice may no longer be on the agenda. Based on bibliographical research and the hypothetical-deductive method, this work sought to establish a link between the different perceptions of this way to a social cohesion.

Uma revisão do tributo e do seu estado da arte: os caminhos para a pós-modernidade