https://repositorio.uema.br/jspui/handle/123456789/1939 Centro de Estudos Superiores de Bacabal (CESB) Wed, 29 Jul 2026 07:12:22 GMT 2026-07-29T07:12:22Z http://repositorio.uema.br:80/retrieve/34fb75b8-93cf-4758-955c-4797b2aef562/uema-bacabal-foto.jpg https://repositorio.uema.br/jspui/handle/123456789/1939 https://repositorio.uema.br/jspui/handle/123456789/6331 Título: Holding familiar como instrumento de mitigação de riscos em sucessões onerosas: análise de sua eficácia diante da progressividade do ITCMD introduzida pela Emenda Constitucional nº 132/2023 Abstact: This study analyzes the family holding company as a legal instrument for succession planning, aimed at preserving and ensuring the continuity of family wealth across generations, in light of the changes introduced by the tax reform, particularly regarding the progressivity of the ITCMD (Inheritance and Gift Tax) authorized by Constitutional Amendment no. 132/2023. The research addresses the problem of whether the costs arising from a succession process with a high financial impact can be mitigated, questioning to what extent the establishment of a family holding company can reduce the risks of such burden in view of the progressive ITCMD rates authorized by Constitutional Amendment no. 132/2023. The methodology adopts a qualitative approach, based on bibliographic and documentary research, grounded in the deductive method, through the analysis of the relevant legislation, legal doctrine, and case law. As a complementary procedure, a hypothetical case study is employed, in which an estate of R$ 14,697,146.00, is structured, with a comparative simulation between traditional succession and asset structuring through a family holding company. The results indicate that, although the progressivity of the ITCMD represents a potential increase in the tax burden, the family holding company remains a relevant planning instrument, being, in fact, one of the main factors distinguishing families that manage to preserve and organize their wealth efficiently, as it proves capable of mitigating risks and optimizing the transfer of assets, provided that the applicable regulatory specificities and proper legal structuring are observed. Fri, 10 Jul 2026 00:00:00 GMT https://repositorio.uema.br/jspui/handle/123456789/6331 2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6330 Título: Quinto constitucional: a ausência da Defensoria Pública e a sua consequência na pluralidade de ideias nos tribunais Abstact: This research analyzes the absence of the Public Defender's Office from the constitutional fifth (quinto constitucional) and its impacts on the plurality of ideas and institutional representativeness within Brazilian courts. It is guided by the following research question: How does the absence of the Public Defender's Office from the constitutional fifth compromise the plurality of ideas and institutional representativeness in Brazilian courts? The study is justified by the importance of a plural composition of the Judiciary for strengthening democracy, the legitimacy of judicial decisions, and access to justice. Its objective is to understand the constitutional and democratic impacts resulting from the exclusion of the Public Defender's Office from this constitutional mechanism, examining its historical development, the constitutional role of the institution, and the relationship between institutional diversity and the legitimacy of the Judiciary. The research is characterized as bibliographic, qualitative, and descriptive, based on legal doctrine, scientific articles, dissertations, theses, and relevant constitutional provisions. The findings indicate that the current configuration of the constitutional fifth restricts court composition to lawyers and members of the Public Prosecutor's Office, thereby reducing the diversity of legal perspectives and weakening the representation of socially vulnerable individuals. It is concluded that including the Public Defender's Office in the constitutional fifth would strengthen institutional plurality, democratic representativeness, and the legitimacy of the Brazilian Judiciary. Fri, 10 Jul 2026 00:00:00 GMT https://repositorio.uema.br/jspui/handle/123456789/6330 2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6328 Título: Limites da reforma tributária na promoção da justiça fiscal no Brasil: análise da eficácia da EC nº 132/2023 e das Leis Complementares nº 214/2025 e nº 227/2026 Abstact: This research analyzes the limits of the Tax Reform in promoting fiscal justice in Brazil, focusing on the changes introduced by Constitutional Amendment No. 132/2023 and Supplementary Laws No. 214/2025 and No. 227/2026. It begins with the premise that the Brazilian tax system has historically been characterized by a predominance of consumption- based taxation—a factor that contributes to the regressivity of the tax burden and hinders the realization of the principles of ability to pay and fiscal justice. The study aims to examine the key changes brought about by the reform, evaluate the mechanisms established to mitigate the regressive effects of indirect taxation, and determine whether these measures are sufficient to foster a more equitable distribution of the tax burden. A deductive method is employed, utilizing bibliographic and documentary research that analyzes the Federal Constitution, sub- constitutional legislation, specialized legal doctrine, case law, and institutional documents and reports—including studies by the Institute for Applied Economic Research (IPEA), the National Treasury, and the Center for Fiscal Citizenship (CCiF). The results demonstrate that the reform represents a significant step forward by simplifying consumption taxation and introducing mechanisms such as the Dual VAT, tax cashback, the National Basic Food Basket, mandatory progressivity for the ITCMD (Inheritance and Donation Tax), and changes to the application of the IPVA (Motor Vehicle Property Tax). However, the study concludes that while these measures reduce some of the tax system's regressive effects, they do not substantially alter the concentration of revenue collection on consumption; thus, strengthening taxation on income and wealth remains necessary for the effective promotion of fiscal justice. Fri, 10 Jul 2026 00:00:00 GMT https://repositorio.uema.br/jspui/handle/123456789/6328 2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6327 Título: Governança judicial colaborativa: o papel do diálogo institucional na efetividade das decisões judiciais relativas à implementação de políticas públicas Abstact: This undergraduate thesis analyzes the role of institutional dialogue, as an expression of collaborative judicial governance, in the effectiveness of judicial decisions aimed at the implementation of public policies. It starts from the understanding that the 1988 Federal Constitution consolidated a model of State committed to the realization of fundamental rights, whose fulfillment depends on properly planned, funded, implemented and evaluated public policies. However, the implementation of such policies faces budgetary, technical and administrative limitations, which makes judicial action especially complex in cases of state omission or insufficiency. In this context, the research aims to demonstrate how collaborative judicial governance, through institutional dialogue, enhances the effectiveness of judicial decisions concerning public policies. The study adopts a qualitative approach, the deductive method and bibliographic and documentary procedures, through the analysis of legal doctrine, scientific articles, dissertations, legislation, normative acts of the National Council of Justice and decisions of the Brazilian Federal Supreme Court. Initially, the study examines the concept of public policies, their relationship with fundamental rights and the limits to their implementation. It then analyzes the judicialization of public policies and the insufficiency of the traditional decision-making model for solving complex disputes. Finally, it investigates collaborative judicial governance and its practical application in paradigmatic cases decided by the Brazilian Federal Supreme Court, especially Theme 698 of General Repercussion, ADPF 347 and the Pena Justa Plan, as well as Theme 1.234 of General Repercussion. It concludes that institutional dialogue does not replace jurisdiction, but qualifies judicial action, as it enables more informed, feasible, participatory decisions that are compatible with the technical, administrative, budgetary and federative complexity of judicialized public policies. Thu, 16 Jul 2026 00:00:00 GMT https://repositorio.uema.br/jspui/handle/123456789/6327 2026-07-16T00:00:00Z