MétaCan
Menu
Back to cohort
Record W4312495895 · doi:10.1590/2317-6172202227

Crítica à interpretação privatista no pensamento tributário brasileiro

2022· article· pt· W4312495895 on OpenAlex
Ivan Ozai

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueRevista Direito GV · 2022
Typearticle
Languagept
FieldSocial Sciences
TopicJudicial and Constitutional Studies
Canadian institutionsWomen's and Gender Studies et Recherches Féministes
Fundersnot available
KeywordsPolitical scienceHumanitiesPhilosophy

Abstract

fetched live from OpenAlex

Resumo Este artigo analisa criticamente a doutrina tributária no Brasil, iniciada na década de 1960, que rejeita qualquer inclusão de elementos e conceitos econômicos na interpretação do direito tributário. Essa corrente interpretativa, ainda predominante no país, sugere que regras de competência constitucional devem ser interpretadas à luz de categorias do direito privado, sem qualquer consideração do fenômeno econômico que o legislador constituinte pretendeu alcançar. A partir da teoria sistêmica luhmanniana, conforme a qual o fechamento operacional do sistema jurídico requer abertura cognitiva aos demais subsistemas sociais, o artigo sugere que essa corrente dogmática (aqui denominada privatista) apresenta dois importantes problemas. Em primeiro lugar, o privatismo tributário reforça uma exagerada tendência à interpretação literal do texto tributário. Em segundo lugar, ao repudiar elementos econômicos na interpretação do direito tributário, a dogmática jurídica deixa de cumprir um papel primordial no sistema jurídico, que é o de descrever o direito, e, com isso, estabilizar expectativas normativas.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.896
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.001
Science and technology studies0.0040.001
Scholarly communication0.0000.000
Open science0.0010.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0100.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.047
GPT teacher head0.324
Teacher spread0.276 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it