Tax Norm and Irrationality in the Decisions Federal Supreme Court (STF): Judges-Robots Solve?

Abstract

Recently, decisions of the Federal Supreme Court (STF) in tax matters has been causing concerns in the legal community. Not infrequently, they reflect systemic irrationality and little case with the fundamental rights and guarantees of the taxpayer. In this context, this scientific article investigates whether the use of judges-robots in the Supreme Court can solve this problem or qualify the tax decisions made in it, or not. The approach is by phenomenological-hermeneutic method and the procedure adopted is the bibliographic and jurisprudential review restricted to the object of the proposed analysis. As conclusions surprise a nonnegligible numerical progress of inconsistencies in the decisions of tax disputes examined by the Supreme Court, without indications or possibilities of reversal in the panacea of judges-robots, predictive models or algorithms programmed by the human mind.