Modulação de efeitos em matéria tributária e sua influência na tomada de decisões corporativascomo a ausência de confiança processual reflete no aumento do tax gap

Resumo

The study analyzes the modulation of effects in tax law, starting from the premise that the institute has long diverged from its original purpose, particularly in the variety of arguments invoked. It examines its jurisprudential evolution, the grounds employed, and its economic impacts. The research demonstrates that the absence of objective criteria and the centrality of fiscal arguments lacking empirical support have transformed modulation from an exceptional instrument of legal certainty into a recurrent mechanism of pragmatic adjustment. Based on a literature review, case law analysis, and insights from behavioral economics, the study concludes that the current practices of the Brazilian Supreme Court and the Superior Court of Justice increase legal uncertainty, encourage litigation, and contribute to the expansion of the tax gap. The dissertation proposes the adoption of clear criteria, greater transparency in judicial reasoning, and the restoration of the institute’s constitutional purpose.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38111

Temas

EconomiaFinanças PúblicasGovernança

Palavras-chave

Modulação de efeitosDireito tributárioEconomia comportamentalSegurança jurídicanudge institucionalTax gapModulation of effectsTax lawBehavioral economicsLegal certaintyInstitutional nudgeDireitoEconomia - Aspectos psicológicosObrigações dos contribuintes