https://repositorio.pucsp.br/jspui/handle/handle/947 Fri, 17 Apr 2026 09:13:20 GMT 2026-04-17T09:13:20Z https://repositorio.pucsp.br/jspui/handle/handle/46726 Título: Argumentação consequencialista nas decisões tributárias Abstract: Consequentialism, as an ethical structure, has been the subject of intense philosophical debate for centuries, initially under the guise of Utilitarianism, questioning the morality of actions taken solely on the basis of their consequences. In the field of law, the discussion has gained academic ground in Brazil in recent years, especially with the advent of theses of general repercussion and the possibility of modulating the temporal effects of decisions justified by arguments of consequences. In constructing this thesis, we start from the problem of the lack of scientific rigor in the classification of consequentialist arguments, given their semantic plurivocity, used to justify the grounds and the decision before the legal community, especially in Tax Law, marked by insurmountable principles and values, such as typicality, equality, contributory capacity, non-confiscatory nature, and legal certainty. The methods used were the historical philosophical approach, from Utilitarianism at the end of the 18th century, through its most vehement opposition in the mid-20th century, which labels it Consequentialism, to the current Legal Pragmatism, investigated under the assumptions of teleological and deontological ethics; and analytical legal dogmatism, using the Theory of Autopoietic Social Systems and the main theorists of argumentation as a methodological reference, in order to ultimately establish a classification of valid consequentialist arguments through the filter of the “pragmatist matrix” (anti-foundationalism, consequentialism, and contextualism), plus the duties of universalization, plausibility of facts, and non-violation of constitutional principles Tipo: Tese Mon, 09 Feb 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46726 2026-02-09T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46725 Título: Soberania popular em crise: transformações, riscos e possibilidades no século XXI Abstract: This thesis investigates whether the contemporary democratic crisis represents the collapse of popular sovereignty or a point of inflection capable of driving new forms of democratic organization. Based on Edgar Morin's Crisology method, the study analyzes the crisis as a structural, systemic, and ambivalent phenomenon, resulting from the interaction between economic, political, social, and informational disorders. It historically reconstructs the trajectory of sovereignty, marked by the shift from absolutist, contractualist, liberal, and constitutional-democratic conceptions, to demonstrate that its development has never been linear, but rather characterized by cycles of disorganization and reorganization. The research identifies the exogenous factors of the current crisis, such as asymmetric globalization, financialization, deindustrialization, and neoliberal rationality, alongside the endogenous factors, linked to deficiencies in political representation, the weakening of democratic institutions, and the fragmentation of the communicative space in the network society. It demonstrates the extent to which hyperconnectivity, disinformation, digital populism, and "liquid authoritarianism" corrode institutional legitimacy, amplify antagonisms, and elevate the entropy level of democratic systems. Drawing on the category of neguentropy, the thesis shows how cognitive, communicational, and civic blockages hinder the capacity for democratic reorganization. Conversely, it identifies regenerative potential based on the expansion of participatory forms, the strengthening of institutional mediations, the reconstruction of the democratic ethos, and the reintegration of dissensus. It concludes that the democratic crisis should not be understood merely as a threat, but as an opportunity for the complex reconstruction of popular sovereignty, demanding new institutional, communicational, and cultural arrangements compatible with plural, hyperconnected, and interdependent societies Tipo: Tese Fri, 27 Feb 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46725 2026-02-27T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46724 Título: Diretrizes para a construção de uma gestão crítico-colaborativa voltada para resultados em secretarias municipais de ensino Abstract: The dissertation proposes guidelines for building a criticalcollaborative management focused on results in municipal education Secretariats (SME), based on the creative chain theory. The study employed a quanti-qualitative methodology, analyzing educational indicators such as IDEB (5.0 in Early Years) and SARESP 2023, which revealed a significant deficit in student learning. Interviews with trainers who worked in the network identified critical barriers, such as the technical team's lack of knowledge of educational data, the pedagogical rigidity of some teachers, and the administrative overload of the pedagogical coordinator. The proposed guidelines seek to overcome these challenges through three axes: the Institutionalization of an analytical culture, which requires the SME to use data for strategic planning; the redefinition of the pedagogical coordinator's role, prioritizing their training function and treating the teacher as a classroom researcher (Homology of Processes); and a long-term continuing education odel, which values collaboration and teacher authorship, continuously transforming knowledge. In summary, the research concludes that improving the quality of education lies in articulating critical reflection on reality with the joint construction of solutions, consolidating a culture based on co-responsibility for learning outcomes Tipo: Dissertação Wed, 04 Feb 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46724 2026-02-04T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46722 Título: Operação de barter no agronegócio: uma nova forma de estruturação jurídica Abstract: This study aims to examine barter transactions in Brazilian agribusiness and seek greater effectiveness in contractual colligation and the coordination of the applicable legal regime through the technique of asset partitioning, with specific purpose for the achievement and fulfillment of the respective barter transaction. The idea is to present a new form of optional legal structuring, with a view to offering greater legal certainty for the promotion of agricultural production through private initiative. To this end, the scientific research was divided into three main parts. In the first part, as a background and context, brief considerations are made about Brazilian agribusiness, its importance for the country and abroad, also providing an overview of public and private financing of agribusiness-related activities. In the second part, we seek to explain the barter operation, with brief notes on its historical origin and similar structures in other countries. It highlights the main modalities and most common structures of the operation in Brazil, the actors involved, the current legal regime of the rural product certificate (the main instrument of the operation), and the most relevant advantages and challenges, in addition to the legal risks of the current structuring model, emphasizing the application of the theory of relations and colligated contracts. In the last part, notes are made on the institution of asset partitioning and the possibility of establishing separate assets, liabilities, and equity linked to a barter transaction is defended, in order to effectively communicate all legal transactions and segregate the transaction from other debts and obligations of the debtor or other credit transactions - including other barter transactions - highlighting the relevance for the legal certainty of the structure. Finally, the new proposed structure is detailed and the possibility of establishing partitioning assets for the agricultural products of the respective barter transaction is defended, with the specific purpose of its achievement and fulfillment, without communication with other activities, assets, or debts of the debtor, including against the effects of any judicial or extrajudicial reorganization, bankruptcy, or civil insolvency, as the case may be, with presentation of a draft bill and respective justification Tipo: Tese Wed, 25 Feb 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46722 2026-02-25T00:00:00Z