(In) segurança jurídica tributária sob o prisma da teoria dos jogos: uma análise com base nos ensinamentos de John Nash e Gregório Robles

Abstract

The purpose of this thesis is the analysis of the Legal Certainty through the Game Theory, whose objective is identifying criteria and concepts in order to verify whether a case of violation of such principle occurred. The justification of this analysis is directly associated to the importance of Tax Legal Certainty, as well as by virtue of several cases that opened up discussions of whether such principle was violated. The line of research is under the law philosophy context, principally in the field of legal interpretation and application and their relation with the tax law, field that studies the tax authorities and taxpayer relation. The methodology applied focuses on the language as an exclusive mean of manifestation of law as well as an essential element for its comprehension, attempting to understand law based on the logic-semantic constructivism concept