https://repositorio.ufba.br/handle/ri/20045 2026-04-17T12:51:09Z 2026-04-17T12:51:09Z Santos, Aline Beatriz da Cruz dos https://repositorio.ufba.br/handle/ri/44378 2026-04-14T19:31:12Z 2026-02-11T00:00:00Z

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 Santos, Aline Beatriz da Cruz dos Portella, André Alves 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. UNIVERSIDADE FEDERAL DA BAHIA 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

O reconhecimento espontâneo de paternidade/maternidade de filho biológico falecido sem descendente Lyra, Ivy Góis da Fonsêca Cunha, Leandro Reinaldo da 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. Universidade Federal da Bahia Dissertação

2024-05-31T00:00:00Z Assis, Layne Clara Costa https://repositorio.ufba.br/handle/ri/44375 2026-04-14T18:50:31Z 2025-08-08T00:00:00Z

O combate jurídico à injúria racial no meio digital no Brasil: uma análise crítica das defasagens em Portugal e Espanha enquanto nações historicamente colonizadoras Assis, Layne Clara Costa Morales Ferrer, Salvador 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. Universidade Federal da Bahia Dissertação

2025-08-08T00:00:00Z Cardoso Júnior, Gerson Conceição https://repositorio.ufba.br/handle/ri/44374 2026-04-14T18:38:52Z 2024-10-01T00:00:00Z

Trabalho dos/as entregadores/as plataformizados/as: uma proposta de protocolo ao TRT da 5ª região para julgamento com perspectiva etnico-racial Cardoso Júnior, Gerson Conceição Mello, Lawrence Estivalet de In light of the social, economic, political, cultural, religious, legal, and racial violence suffered by the Black population, which historically occupies labor spaces marked by subordination, precariousness, maximum exploitation, low pay, and social vulnerability, it is necessary to discuss the importance of the Labor Judiciary adopting a racialized perspective in its decisions, combating racial inequality and improving the quality of life of Black workers. With the new morphologies of work, app delivery workers, who are predominantly Black, young, and poor, seek social rights guarantees in the labor protection system. However in the face of a judiciary marked by the reproduction of the legal hermeneutics of whiteness, these workers end up not being recipients of protection, suffering the effects of judicial rulings that disregard the issue of race and the social inequalities produced by a racist society. In this sense, this research aims to point out the criteria that judges and appellate judges of the TRT 5 may follow in assessing labor complaints filed by platform delivery workers, based on the protocol proposed for judgment with an ethnic-racial perspective. Through an assessment of academic production and content analysis of 75 judicial decisions handed down by the Labor Court of Bahia between the beginning of 2020 and August 12, 2024, this qualitative research critically investigated the repercussions of the absence of ethnic-racial debate in judgments involving platform delivery workers. It was observed that only two decisions, handed down by the same judge in different cases, brought up the ethnic-racial debate as a basis for analyzing the request for recognition of the employment relationship and payment of severance pay. In addition, it was identified that TRT 5, which is a space of power occupied mainly by white people, reproduces, albeit unconsciously, racism in its decisions, missing the opportunity to promote the social emancipation of this black working class, which sells its labor in the uberized world of work, a reflection of the neoliberal discourse of entrepreneurship, camouflaging the employment relationship that often exists. Therefore, the suggested ethnic-racial perspective trial protocol seeks to guide TRT 5 labor magistrates to think in a racialized way about specific cases involving these service proletarians, in order to enforce the social labor rights that are denied to them, perpetuating conditions of inferiority and dehumanization. Programa de Pós-Graduação em Direito - Universidade Federal da Bahia Dissertação

2024-10-01T00:00:00Z