This paper critically examines the dogmatic discourses regarding tax typicality. In particular, it examines the relationship of these discourses both with the tools available to combat tax avoidance, and legal certainty. To achieve the above, I reconstruct both, the proposals that prioritize tax avoidance control, abandoning the pretensions of tax typicality; and the currently predominant proposals that uphold the necessity of maintaining or reinforcing tax typicality, even if this means tolerating tax avoidance. I propose that to determine the level of strictness of tax typicality we need to examine its relationship to legal certainty.