DECISION-MAKING CONSEQUENTIALISM IN TAX MATTERS: FROM PRAGMATISM TO BRAZILIAN CONSEQUENTIALISM IN LIGHT OF THE PRINCIPLES OF DUE PROCESS AND ADVERSARY LEGALITY

Authors

  • Gustavo Taddeo Kurokawa Rodrigues Pontifícia Universidade Católica de São Paulo

DOI:

https://doi.org/10.51891/rease.v11i2.18146

Keywords:

Consequentialism. Pragmatism. Judicial Activism.

Abstract

This article, based on the analysis of decisions rendered by the Plenary of the Supreme Federal Court, examines the use of consequentialist arguments as grounds for decision-making and their compatibility with the pragmatic method and the Brazilian procedural system.

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Author Biography

Gustavo Taddeo Kurokawa Rodrigues, Pontifícia Universidade Católica de São Paulo

Mestrando em Direito Constitucional e Processual Tributário na Pontifícia Universidade Católica de São Paulo.

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Published

2025-02-14

How to Cite

Rodrigues, G. T. K. (2025). DECISION-MAKING CONSEQUENTIALISM IN TAX MATTERS: FROM PRAGMATISM TO BRAZILIAN CONSEQUENTIALISM IN LIGHT OF THE PRINCIPLES OF DUE PROCESS AND ADVERSARY LEGALITY. Revista Ibero-Americana De Humanidades, Ciências E Educação, 11(2), 1223–1237. https://doi.org/10.51891/rease.v11i2.18146

Issue

Vol. 11 No. 2 (2025): Revista Ibero-Americana de Humanidades, Ciências e Educação — REASE

Section

Artigos

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License

Atribuição CC BY