https://repositorio.ufms.br/handle/123456789/12558 2026-03-27T19:13:10Z https://repositorio.ufms.br/handle/123456789/13643 Título: IMPLEMENTAÇÃO E USO RESPONSÁVEL DE SISTEMAS DE INTELIGÊNCIA ARTIFICIAL NO BRASIL - ANÁLISE DA PL 2338/2023 Abstract: This study analyzes the regulation of artificial intelligence (AI) from a legal perspective, considering the risks arising from the absence of a specific regulatory framework in Brazil and examining Bill No. 2338/2023 in light of international best practices. It first discusses the impacts of regulatory gaps, highlighting legal, social, and economic implications, as well as the importance of human oversight in automated decision-making. Then, it examines the main provisions of Bill No. 2338/2023, emphasizing the mandatory algorithmic impact assessment and the adoption of technical measures to ensure the explainability of results. Subsequently, it conducts a comparative analysis with the European AI Act, identifying convergences and divergences in terms of risk classification, transparency obligations, enforcement, and sanctions. The research shows that, although the Brazilian bill aligns with international principles, it lacks sufficient technical detail to ensure its effectiveness. It concludes that adopting a balanced, flexible, and updated regulatory framework is essential to ensure the ethical, safe, and socially responsible use of AI, in order to protect fundamental rights, foster innovation, and strengthen legal certainty in the country. Tipo: Trabalho de Conclusão de Curso 2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/13076 Título: ANÁLISE DA PEC 221/2019 E DA REDUÇÃO DA JORNADA SEMANAL DE TRABALHO PARA 36 HORAS NO BRASIL Abstract: This study aims to analyze, from a labor law perspective, the feasibility of reducing the standard workweek in Brazil to four days, with particular attention to the potential effects of such a legislative change on workers governed by the Consolidation of Labor Laws (CLT). Through a qualitative and exploratory bibliographic review, the research adopts a deductive approach, grounded in the principle of valuing human labor, using legislative, doctrinal, and comparative analysis as methods, and seeking to assess the legal and social impacts of the proposed reform. The study examines the historical origins of working hours in Brazilian labor law, the current legal limits, and contemporary legislative proposals — notably Constitutional Amendment Proposals (PEC) 221/2019 and 08/2025. It also considers international experiences, such as those in the United Kingdom, Iceland, and New Zealand, contrasting supportive and critical perspectives regarding productivity, employee well-being, and fiscal impacts on public administration. The central issue lies in evaluating the possibility of extending the reduced workweek to CLT-regulated workers, considering the constraints imposed by the Fiscal Responsibility Law and the structural challenges of the labor market. The findings indicate that although the legislative change primarily targets the private sector, its broader application aligns with the constitutional principles of equality, human dignity, and administrative efficiency. It is concluded that reducing the workweek represents a progressive trend consistent with the constitutional objectives of decent work, provided it is implemented with proper planning and normative coherence. Tipo: Trabalho de Conclusão de Curso 2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/13049 Título: O PAPEL DOS INCENTIVOS FISCAIS EM RELAÇÃO A VEÍCULOS HÍBRIDOS E ELÉTRICOS NO BRASIL Abstract: Considering that the transport sector is one of the largest emitters of greenhouse gases and that the dependence on fossil fuels compromises the achievement of environmental and sustainability goals, this study aims to analyze how tax incentives for hybrid and electric vehicles perform an extrafiscal function in Brazil. The relevance of the study lies in the need to assess whether such incentives effectively contribute to reducing emissions and meeting environmental targets. To this end, an interventionist research approach was adopted, with a mixed methodology (qualitative and quantitative), using documentary analysis of the Federal Constitution, tax legislation, agreements of the National Council for Financial Policy (Confaz), in addition to a literature review and international comparison with experiences from countries such as the European Union, Norway, and China. The central research question is: to what extent have tax benefits applied to IPI, ICMS, and IPVA, conceived with an extrafiscal purpose, effectively contributed to encouraging the adoption of electric and hybrid vehicles in Brazil and, consequently, to the protection of sustainability, considering the challenges of federal governance, regulatory stability, and the balance between revenue collection and environmental protection? As a result, it is observed that well-structured tax incentives increase the adoption of low-emission vehicles, reduce environmental externalities, and strengthen innovation, although regulatory fragmentation and regional inequalities limit their effectiveness; which allows concluding that tax incentives are relevant instruments for sustainable mobility, provided they are articulated with infrastructure, federal governance, and monitoring metrics. Tipo: Trabalho de Conclusão de Curso 2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/13032 Título: CRIPTOLAVAGEM: UMA NOVA MODALIDADE DO CRIME DE LAVAGEM DE DINHEIRO DIANTE DA ERA DIGITAL Abstract: This article aims to analyze the phenomenon of crypto laundering, understood as a new form of money laundering in Brazil driven by the use of cryptocurrencies, identifying the challenges, legislative gaps, and the actions of Brazilian regulatory agencies, and finally proposing possible solutions to improve the fight against it. Given this context, the research will first address the central idea behind money laundering, its phases, and efforts to combat it in Brazil. Next, it will analyze the emergence of crypto assets in the context of the information society and their growing use in illicit practices aimed at laundering, their main characteristics, modus operandi, and notorious cases in our country. In the second part, the study will focus on demonstrating the main difficulties in combating the use of crypto assets both nationally and internationally. Based on this, we seek to highlight Brazilian policies for the prevention and repression of this crime, with an emphasis on legislative developments and the Legal Framework for Crypto Assets (Federal Law No. 14,478, of December 21, 2022). Finally, as an academic contribution, practical solutions will be proposed to improve the fight against this crime, addressing points that still require further clarification to strengthen the mechanisms used in Brazil to prevent and repress money laundering using cryptocurrencies. Tipo: Trabalho de Conclusão de Curso 2025-01-01T00:00:00Z