Inconstitucionalidade de normas tributárias, modulação de efeitos pelo STF e consequências econômicaspropostas para a diminuição da insegurança jurídica

Resumo

This work aims at conducting an analysis of the adjustment of the effects of the decisions delivered by the Brazilian Supreme Court (STF) declaring the unconstitutionality of tax laws. An initial evaluation of the problems of the Brazilian tax litigation system, such as tax and legal uncertainty, is made. Furthermore, the possibility of using consequencialist arguments in tax disputes is assessed. Then, the adjustment of the effects of the Supreme Courts’ decision and how it affects the cost of litigation’s calculations done by taxpayers is evaluated. Finally, and considering the theorical, case law and empirical analysis performed, proposals are made to improve the Brazilian civil procedure system and curb the side effects of its high level of litigation and of the use of the adjustment of the effects of the decisions.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/32804

Palavras-chave

Contencioso tributárioControle de constitucionalidadeSegurança jurídicaConsequencialismoModulaçãoCusto de litigânciaTax litigationConstitutionality controlTax certaintyConsequentialismAdjustment of effects of judicial decisionsCost of litigationDireitoDireito tributário - BrasilAdministração e processo tributário - BrasilControle da constitucionalidade