Judicial activism and non-legal factor in tax law

Detalhes bibliográficos
Autor(a) principal: Becho, Renato Lopes
Data de Publicação: 2022
Outros Autores: Campelo, Roberto Lima
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Brasileira de Estudos Políticos (Online)
Texto Completo: https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/760
Resumo: The aim of this paper is to propose legal bases for the influence of non-legal elements that are taken into account in a complex judicial decision. The first part will be expositive in order to demonstrate the incompatibility of legal theory and jurisprudence to guide the judicial reasoning as a whole. On the second part, eminently critical, the activism versus self-constraint doctrine shall be pointed out as an invalid approach to encompass all elements that involve judicial reasoning and constraint judicial discretion. On the third part, various approaches for a decision making will be disclosed – political, sociological, psychological, economical, legal and others – based on the studies of Richard Posner. After a quick brief on the non-legal elements that come to judicial reasoning, some few propositions will be presented for the Academy in order to engage the problem, as well as to the Judiciary. 
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spelling Judicial activism and non-legal factor in tax lawInterpretation and application of lawJudicial activismLegal reasoningNon-legal elements that affect judicial reasoningTax lawThe aim of this paper is to propose legal bases for the influence of non-legal elements that are taken into account in a complex judicial decision. The first part will be expositive in order to demonstrate the incompatibility of legal theory and jurisprudence to guide the judicial reasoning as a whole. On the second part, eminently critical, the activism versus self-constraint doctrine shall be pointed out as an invalid approach to encompass all elements that involve judicial reasoning and constraint judicial discretion. On the third part, various approaches for a decision making will be disclosed – political, sociological, psychological, economical, legal and others – based on the studies of Richard Posner. After a quick brief on the non-legal elements that come to judicial reasoning, some few propositions will be presented for the Academy in order to engage the problem, as well as to the Judiciary. RBEP2022-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/76010.9732/2022.V125.760Brazilian Journal of Political Studies; Vol. 125 (2022): RBEP 125Revista Brasileña de Estudios Políticos; Vol. 125 (2022): RBEP 125Revista Brasileira de Estudos Políticos; v. 125 (2022): RBEP 1252359-57360034-7191reponame:Revista Brasileira de Estudos Políticos (Online)instname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGenghttps://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/760/664Copyright (c) 2022 Revista Brasileira de Estudos Políticosinfo:eu-repo/semantics/openAccessBecho, Renato LopesCampelo, Roberto Lima2022-12-30T21:05:52Zoai:ojs.pkp.sfu.ca:article/760Revistahttps://pos.direito.ufmg.br/rbep/index.php/rbep/indexONGhttps://pos.direito.ufmg.br/rbep/index.php/rbep/oairbep.ufmg@gmail.com || ati@direito.ufmg.br2359-57360034-7191opendoar:2022-12-30T21:05:52Revista Brasileira de Estudos Políticos (Online) - Universidade Federal de Minas Gerais (UFMG)false
dc.title.none.fl_str_mv Judicial activism and non-legal factor in tax law
title Judicial activism and non-legal factor in tax law
spellingShingle Judicial activism and non-legal factor in tax law
Becho, Renato Lopes
Interpretation and application of law
Judicial activism
Legal reasoning
Non-legal elements that affect judicial reasoning
Tax law
title_short Judicial activism and non-legal factor in tax law
title_full Judicial activism and non-legal factor in tax law
title_fullStr Judicial activism and non-legal factor in tax law
title_full_unstemmed Judicial activism and non-legal factor in tax law
title_sort Judicial activism and non-legal factor in tax law
author Becho, Renato Lopes
author_facet Becho, Renato Lopes
Campelo, Roberto Lima
author_role author
author2 Campelo, Roberto Lima
author2_role author
dc.contributor.author.fl_str_mv Becho, Renato Lopes
Campelo, Roberto Lima
dc.subject.por.fl_str_mv Interpretation and application of law
Judicial activism
Legal reasoning
Non-legal elements that affect judicial reasoning
Tax law
topic Interpretation and application of law
Judicial activism
Legal reasoning
Non-legal elements that affect judicial reasoning
Tax law
description The aim of this paper is to propose legal bases for the influence of non-legal elements that are taken into account in a complex judicial decision. The first part will be expositive in order to demonstrate the incompatibility of legal theory and jurisprudence to guide the judicial reasoning as a whole. On the second part, eminently critical, the activism versus self-constraint doctrine shall be pointed out as an invalid approach to encompass all elements that involve judicial reasoning and constraint judicial discretion. On the third part, various approaches for a decision making will be disclosed – political, sociological, psychological, economical, legal and others – based on the studies of Richard Posner. After a quick brief on the non-legal elements that come to judicial reasoning, some few propositions will be presented for the Academy in order to engage the problem, as well as to the Judiciary. 
publishDate 2022
dc.date.none.fl_str_mv 2022-12-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/760
10.9732/2022.V125.760
url https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/760
identifier_str_mv 10.9732/2022.V125.760
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/760/664
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Brasileira de Estudos Políticos
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Brasileira de Estudos Políticos
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv RBEP
publisher.none.fl_str_mv RBEP
dc.source.none.fl_str_mv Brazilian Journal of Political Studies; Vol. 125 (2022): RBEP 125
Revista Brasileña de Estudios Políticos; Vol. 125 (2022): RBEP 125
Revista Brasileira de Estudos Políticos; v. 125 (2022): RBEP 125
2359-5736
0034-7191
reponame:Revista Brasileira de Estudos Políticos (Online)
instname:Universidade Federal de Minas Gerais (UFMG)
instacron:UFMG
instname_str Universidade Federal de Minas Gerais (UFMG)
instacron_str UFMG
institution UFMG
reponame_str Revista Brasileira de Estudos Políticos (Online)
collection Revista Brasileira de Estudos Políticos (Online)
repository.name.fl_str_mv Revista Brasileira de Estudos Políticos (Online) - Universidade Federal de Minas Gerais (UFMG)
repository.mail.fl_str_mv rbep.ufmg@gmail.com || ati@direito.ufmg.br
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