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The Application of Judicial Precedents as a Way to Reduce Brazilians Tax Lawsuits

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Document pages: 11 pages

Abstract: This article aims to analyze the thesis that theapplication of the doctrine of precedent, originated in England, could reducejudicial litigation in Brazil, mainly in tax law procedures, such as taxenforcement. Brazil Law applies Civil Law, which means that the law is based onthe principle of legality. However, the Brazilian Judiciary System is costly and has lower effectiveness. To deal with these problems, the NationalCongress has changed the law, providing mechanisms from the Common Law, mainlyby introducing the binding precedents system. Respect for precedent is arequirement of the Brazilian Civil Procedure Code of 2015. However, the theoryof precedent was developed in a society culturally very different from theBrazilian, which leads to the need for comparisons such as the exposed herethat will justify the differences facing the source procedure that willundoubtedly occur. However, there are doubts if the transformation of the legalsystem will reduce the impressive figures of judicial cases. Nevertheless, theconclusion is definite. The precedent theoryinvolves techniques that can potentially reduce tax lawsuits, representing asignificant number of all legal disputes in Brazil. This conclusion was reachedthrough data analysis, some doctrinal sources, and, mainly, by the author’sreflections. This mix of scientific method verifies the hypothesis: describesand analyses the system and presents a definite conclusion.

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