Institutional Tension Field (ITF) is a descriptive framework for identifying how rule-dense institutions behave when multiple legal constraints interact under load.
ITF is conceptually linked to the pre-analytic gate F = X × Y (under going concern),
which formalizes the condition under which institutional analysis can proceed.
When either axis collapses, analysis must suspend rather than continue mechanically.
Rather than treating legal impasse as a failure of interpretation or proof, ITF frames stalemate as the visible accumulation of institutional pressure at specific interfaces—points where doctrinal domains, procedural limits, and systemic purposes intersect and restrict forward movement.
Within Structural Fiscalistics, ITF operates as a transferable analytic module for rendering institutional force relations observable without reducing them to metaphor, narrative, or discretionary balancing.
Core Paper
Institutional Tension Field in Tax Adjudication: From Rule-Dense Statutes to Economic Substance - - Jim Y. Huang