https://repositorio.ufba.br/handle/ri/20043 2026-04-16T20:13:05Z 2026-04-16T20:13:05Z Santos, Aline Beatriz da Cruz dos https://repositorio.ufba.br/handle/ri/44378 2026-04-14T19:31:12Z 2026-02-11T00:00:00Z

Título: egressividade tributária sobre alimentos da cesta básica e itens de higiene na vida de mulheres negras com renda per capita de até dois salários-mínimos no Brasil: análise-crítica à luz do princípio constitucional da capacidade econômica Autor(es): Santos, Aline Beatriz da Cruz dos Primeiro Orientador: Portella, André Alves Abstract: This dissertation analyzes the regressive nature of the Brazilian tax system and its impacts on the lives of Black women (both pretas and pardas) with a per capita income of up to one minimum wage. The aim of this study is to examine how a fiscal structure predominantly based on indirect taxes on consumption (such as ICMS, IPI, and PIS/Cofins) violates the Constitutional Principle of Ability to Pay by disproportionately burdening the poorest segments of the population. Adopting an intersectional perspective, the research demonstrates that the tax burden operates as a structural mechanism reinforcing inequalities of race, gender, and class. Black women, who have been historically marginalized and possess lower purchasing power, allocate a significantly larger share of their income to the acquisition of essential goods—such as basic food items and hygiene products (including sanitary pads)—which are subject to uniform taxation. This regressive structure not only compromises income but also violates fundamental rights, including access to adequate food and human dignity, thereby perpetuating a cycle of vulnerability. Accordingly, the study concludes that tax reform in Brazil is urgent and must go beyond simplification, requiring the restoration of progressivity through the adoption of tax policies that incorporate racial and gender considerations, ensuring that the tax burden falls on those with greater economic capacity and effectively promoting tax justice. Editora / Evento / Instituição: UNIVERSIDADE FEDERAL DA BAHIA Tipo: Dissertação

2026-02-11T00:00:00Z Lyra, Ivy Góis da Fonsêca https://repositorio.ufba.br/handle/ri/44377 2026-04-14T19:28:00Z 2024-05-31T00:00:00Z

Título: O reconhecimento espontâneo de paternidade/maternidade de filho biológico falecido sem descendente Autor(es): Lyra, Ivy Góis da Fonsêca Primeiro Orientador: Cunha, Leandro Reinaldo da Abstract: The main objective of this dissertation is to study the possibility of paternal and/or maternal recognition of a deceased child with no descendants. It discusses whether the rule of conditioning posthumous recognition on the existence of descendants of the deceased child, contained in the sole paragraph of article 1.609 of the Civil Code, would be an impediment to establishing the bond of filiation. The hypothesis raised by this investigation is that it is feasible to spontaneously recognize the paternity/maternity of a deceased biological child without offspring, provided that the spontaneous expression of paternal/maternal will is submitted to the Judiciary. Initially, the nature of the fundamental right inherent in filiation is studied, emanating from the unavailability and essentiality of the kinship relationship established between the child and the father/mother. This is followed by research into the recognition of kinship, with an in-depth analysis of the rules regulating extrajudicial and judicial procedures for establishing paternal/maternal ties. Finally, the provisions and restrictions codified in art. 1.609 on the voluntary recognition of paternity/maternity were confronted, directly confronting the hypothesis outlined and concluding that it was confirmed. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação

2024-05-31T00:00:00Z Morais, Gabriela Expósito Tenório Miranda de https://repositorio.ufba.br/handle/ri/44376 2026-04-14T18:59:15Z 2025-12-09T00:00:00Z

Título: Ato concertado para apoio do juízo estatal ao juízo arbitral em matéria probatória Autor(es): Morais, Gabriela Expósito Tenório Miranda de Primeiro Orientador: Oliveira Filho, João Glicério Abstract: Although arbitration is a part of the Brazilian justice system and operates independently from the Judiciary, it is undeniable that there is interaction between these systems—arbitration and state courts. This paper aims to set forth the minimum content of a primary coordinated agreement (“ato concertado primário”) between an arbitral institution and a state court in cases where (i) support is needed to enforce decisions or to ensure greater efficiency in the arbitration proceedings; (ii) there is a common issue of fact in both ongoing arbitral and judicial proceedings, in which case the state court may produce evidence with the participation of the arbitral tribunal. Our objective was to ensure that, based on this primary coordinated agreement, other secondary acts of cooperation may be entered into, dispensing with the use of the arbitral letter (“carta arbitral”), unless the parties to the arbitration negotiate otherwise. We have identified the following elements that should comprise the primary coordinated agreement: parties; subject matter; addressing the request for support; the form of request for support; regulations on budget estimates; indication of the arbitration agreement as the most appropriate instrument for entering into a procedural legal transaction to avoid the application of the rules of the primary coordinated agreement on arbitration; publicity of the primary coordinated agreement; regulation of the possibility of confidentiality in the performance of cooperative acts; indication of the documents required to submit such a request; regulation of the hearing of the parties in proceedings where secondary cooperation acts will be entered into; definition of jurisdiction over incidental evidentiary issues; and forms of challenge available to the parties in the arbitral proceedings in the event of noncompliance by the courts with the duty of cooperation. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Tese

2025-12-09T00:00:00Z Assis, Layne Clara Costa https://repositorio.ufba.br/handle/ri/44375 2026-04-14T18:50:31Z 2025-08-08T00:00:00Z

Título: O combate jurídico à injúria racial no meio digital no Brasil: uma análise crítica das defasagens em Portugal e Espanha enquanto nações historicamente colonizadoras Autor(es): Assis, Layne Clara Costa Primeiro Orientador: Morales Ferrer, Salvador Abstract: This research seeks to determine, from a critical-comparative perspective, the extent to which the Brazilian legal order is effective in addressing the offense of injúria racial (racial insult) committed in the digital environment and how constitutional and jurisprudential choices condition those outcomes. The study examines the treatment afforded to injúria racial perpetrated in cyberspace under Brazilian law and, for illustrative contrast, compares its reception in the Iberian societies historically responsible for Brazil’s colonization—Portugal and Spain. To that end, the inquiry adopts structural racism theory as the guiding theoretical framework for understanding social relations in the three societies, while surveying the concepts of race and racism and the definitions of cyberspace and cyber-democracy, with a view to analyzing the exercise of individual liberties online, especially freedom of expression as constitutionally framed in all three legal systems. The study further analyzes how Brazilian case law has advanced in its understanding of racial crimes and structural racism, culminating in the enactment of Law No. 14,532/2023, which reclassifies injúria racial as a form of racism and, consequently, renders it not subject to statutes of limitation and ineligible for bail. Moreover, an examination of the evolving jurisprudence of Brazil’s higher courts indicates progress in the protection of minority groups’ rights. In this sense, by reviewing the legal sources consolidating racial crimes in the three jurisdictions and emblematic cases on the subject, the research identifies similarities and differences in the configuration of the offense of injúria racial when committed in cyberspace, and affirms the working hypothesis that Brazil is more advanced in its treatment of racial crimes than the countries responsible for its colonization, which in turn afford greater latitude to freedom of expression when compared to the Brazilian legal order. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação

2025-08-08T00:00:00Z