https://repositorio.ufms.br/handle/123456789/5961 2026-07-02T15:46:26Z https://repositorio.ufms.br/handle/123456789/14570 Título: EXCLUSÃO DO CRÉDITO TRIBUTÁRIO: ISENÇÃO COMO INSTRUMENTO DE BENEFÍCIO FISCAL Abstract: This article analyzes the conceptual controversies and practical implications of the expression "exclusion of tax credit" in Brazilian Tax Law, focusing on the institute of exemption. The study investigates the doctrinal criticism of the terminological adequacy of the National Tax Code, which manifests itself in the divergence regarding the legal nature of exemption, whether it constitutes non-incidence or legal waiver of payment of tax due. The objective of the work was to examine how this persistent controversy impacts the regime of revocation of tax benefits and the observance of the Principle of Prior Notice, verifying the role of jurisprudence in guaranteeing legal certainty. The research, of a bibliographic and documentary nature, with a qualitative approach and hypotheticaldeductive method, observed the doctrine with the decisions of the Supreme Federal Court (STF). It was found that the conceptual divergence has a direct impact on the temporal regime of the revocation of exemption. It was concluded that the Brazilian Supreme Court (STF) promoted a significant jurisprudential evolution by recognizing that the elimination of a tax benefit generates the same financial impact as an indirect tax increase, thus imposing the mandatory observance of the principle of prior notice. This change in understanding moves away from the rigidity of legal interpretation and prioritizes the material perspective of the economic impact to protect the taxpayer against tax surprises, reinforcing legal certainty. Further investigation into the practical impact of this evolution on tax planning is suggested. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14543 Título: JUDICIALIZAÇÃO PREVIDENCIÁRIA E O COLAPSO DA GESTÃO ADMINISTRATIVA: ANÁLISE DOS IMPACTOS NA CELERIDADE PROCESSUAL E SEGURANÇA JURÍDICA Abstract: This article examines the relationship between the collapse of the administrative management of the Brazilian National Social Security Institute and the massive judicialization of social security claims, focusing on its impacts on procedural celerity and legal certainty. The starting point is the premise that social security is a fundamental social right, under articles 6 and 201 of the 1988 Federal Constitution, and that its effectiveness depends on both the administrative procedure and judicial protection. The central problem concerns the extent to which structural deficiencies in the administrative procedure compromise the reasonable duration of proceedings and the predictability of judicial decisions. The methodology is hypothetical deductive, qualitative and quantitative, combining literature review, analysis of binding precedents established by the Federal Supreme Court and the Superior Court of Justice, and examination of official data from the INSS Panel of the National Council of Justice and from the empirical report produced by the Institute of Education and Research. The results indicate that INSS is the largest litigant in the Brazilian Judiciary, with more than four million pending cases, and that the average time between filing and first ruling exceeds three hundred and thirty days. The conclusion is that targeted measures such as the Desjudicializa Prev Program, CNJ Resolution n. 595/2024 and Law n. 15.201/2025 represent important advances, but are insufficient given the need for a structural reform of social security administrative management. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14542 Título: CONTEXTO HISTÓRICO DO JUS POSTULANDI NO BRASIL E SUAS PECULIARIDADES COM O PROCESSO DIGITAL NA JUSTIÇA DO TRABALHO Abstract: This work aims to analyze the historical context and application of the jus postulandi institute in Brazilian lawsuits, with a particular focus on labor lawsuits. The research investigates the nuances of access to justice in Brazil, starting from its ancient historical context to the contemporary area with the application of the Consolidation of Labor Laws, which brought in its article 791, the legal support for the application of jus potulandi in the labor sphere, in addition to seeking to understand the difficulties that judicial access without the technical support of a lawyer, as well as the adversities arising from the implementation of the digital process in the Brazilian judiciary. The objective is to seek to understand the motivations for the use of the institute by the lay jurisdiction, understand its functioning, and explore the consequences that the use of jus postulandi can bring to the helpless party. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14541 Título: Entre a Forma e a Realidade: O Princípio da Primazia no Julgamento do Tema 1.389 pelo Supremo Tribunal Federal Abstract: This scientific article seeks to critically analyze Topic 1.389, currently under discussion at the Supreme Federal Court, through the application of the Principle of Primacy of Reality. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z