O ativismo judicial no supremo tribunal federal em face das políticas públicas tributárias e a teoria dos conceitos jurídicos fundamentais de Wesley Newcomb Hohfeld

Abstract

This thesis aims to analyze and expose the active role of the Federal Supreme Court in the trial of actions involving public policies, especially tax policies. The judicialisation of public policies has been harshly criticized by the doctrine, especially when the judiciary does not set parameters in their judgments. The Theory of Fundamental Legal Conceptions developed by Wesley Newcomb Hohfeld was analyzed in an attempt to find parameters that could be used by the Supreme. In its first part, the paper presents the emergence of judicial activism in Brazil and worldwide. In the second part, it highlights the relationship between public policies and the judiciary. The fourth chapter of the dissertation shows the theory developed by Hohfeld. The following chapter presents judicial decisions about tax court, where the Brazilian Federal Supreme Court has acted as a positive legislator without minding parameters and finally the conclusions of the study are presented on the possibility of using the Hohfeld method by the Brazilian Federal Supreme Court.