Título:	Ideologia no Supremo Tribunal Federal : análise empírica das decisões em Direito Tributário com repercussão geral no período 2007-2018
Outros títulos:	Ideology in the Federal Supreme Court : empirical analysis of the decisions in Tax Law with general repercussion from 2007 to 2018
Autor(es):	Tôrres, Adelmar de Miranda
Orientador(es):	Costa, Alexandre Araújo
Assunto:	Supremo Tribunal Federal Decisão judicial Comportamento decisório Preferências políticas Juízes - ideologia
Data de publicação:	24-Set-2020
Data de defesa:	19-Mar-2019
Referência:	TÔRRES, Adelmar de Miranda. Ideologia no Supremo Tribunal Federal: análise empírica das decisões em Direito Tributário com repercussão geral no período 2007-2018. 2019. 342 f., il. Dissertação (Mestrado em Direito)—Universidade de Brasília, Brasília, 2019.
Abstract:	The judicial behavior of the Brazilian Supreme Tribunal Federal (STF) justices has been the subject of recent empirical research in Brazil. The existing literature highlights two explanatory models for the decision-making behavior of judges, especially in the Constitutional Court. On the one hand, the attitudinal model, which advocates that judicial decisions are guided mainly by the political preferences (ideology) of the judges; and, on the other hand, the legal model that holds that judges decide essentially on the basis of legal arguments. This work has as its core to verify empirically whether the political preferences of the STF justices and / or their merely legal arguments could explain their decisions, using as data set the cases of General Repercussion (GR) in the tax area from 2007 to 2018. In order to do so, the paper tests statistically whether the two models are capable of explaining the decision-making behavior of the justices during the period under study. Initially, a descriptive analysis of the general repercussion related to tax issues throughout the period under discussion, and the estimations of the political preferences (ideal points) are presented. These ideal points are estimated from the non-unanimous preliminary judgments of the tax subjects subject to the system of general repercussion and the use of statistical and computational techniques. From the descriptive point of view, it was verified that the percentage of recognition of GR is quite broad, around 80%. The most frequent tax species in the GR were ICMS and PIS/COFINS. Justices form the majority of opinions in more than 97% of cases and few ministers are responsible for most of them. The mean trial time is high (around 3 years) and increasing (the estimated average time for 2020 is 10 years). The tests of the models were carried out through simple logistic regressions and their results suggest a robust adjustment of the legal model to the data set, with the following marginal effect: every 100 decisions of merit of the justices on tax subjects with GR recognized of the STF only 5 would be unfavorable to the taxpayer, with a favorable opinion issued by the Attorney General's Office (PGR) (the manifestation of the PGR represents the legal arguments foreseen in the legal model). On the other hand, the attitudinal modeling in which Corporate Taxpayers was part was the only one that presented acceptable statistical significance, but the direction of the relation was contrary and paradoxical to the expected one, that is to say, a justice with political preference favorable to the taxpayer, according to the convention used, would promote 3 decisions favorable to the Government every 4 decisions made by him. Finally, applying the stepwise strategy, it was checked that the legal model would be the most adjusted to the data set.
Unidade Acadêmica:	Faculdade de Direito (FD)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Direito, Programa de Pós-Graduação em Direito, 2019.
Programa de pós-graduação:	Programa de Pós-Graduação em Direito
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Aparece nas coleções:	Teses, dissertações e produtos pós-doutorado

Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.