Banca de DEFESA: MURILLO CESAR DE MELLO BRANDAO FILHO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MURILLO CESAR DE MELLO BRANDAO FILHO
DATE: 05/10/2021
TIME: 09:00
LOCAL: UFRN - PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO / Videoconferência
TITLE:

STRATEGIC DEFAULT PROFILE BY AMOUNT (PEIQ): LEGAL EXAMINATION OF THE USE OF ANALYTICAL TOOLS FOR TAX CREDIT RECOVERY

KEY WORDS:

Jurimetrics. Tax Credit Recovery. Artificial Intelligence. Big Data.

PAGES: 195
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

I applied the jurimetry methodology to quantitatively characterize the default of tax credits of federal public agencies and foundations within the State of Rio Grande do Norte, under the responsibility of the Federal Attorney General's Office - PGF, an agency linked to the Federal Attorney General's Office - AGU. I observed evidence that allowed me to structure a strategic delinquency profile by quantity (PEIQ) through the grouping and statistical organization of the examined variables. From this, I inferred the possibility of using computer tools for descriptive and predictive analysis, in large databases, as instruments to improve collection and efficiency in the recovery of public credits. For this reason, using the technique of bibliographic and documentary research, I structured logical and legal reasoning to support a discussion on the risks and consequences of this technological innovation in view of the fundamental guarantee of privacy in the context of Brazilian tax law, adopting the fundamental duties of paying taxes and of individualization and identification of the citizen, addressing fiscal secrecy and the processing of personal data necessary for the improvement of the tax authorities and for the effectiveness of solidarity and fiscal citizenship.

BANKING MEMBERS:
Externo à Instituição - DANIEL ALVES PESSOA - UFERSA
Interno - 2353000 - ELIAS JACOB DE MENEZES NETO
Interno - 1254860 - FABRICIO GERMANO ALVES
Presidente - 1753047 - MARIANA DE SIQUEIRA