JOURNAL OF INSTITUTIONAL STUDIES https://estudosinstitucionais.com/REI Journal of Institutional Studies pt-BR <p>The authors hold their copyright and concede to the <strong>JOURNAL OF INSTITUTIONAL STUDIES</strong> the right to the first publication, in accordance with the <a title="Creative Commons Attributions license" href="http://creativecommons.org/licenses/by/3.0/" target="_blank">Creative Commons Attribution license</a>.</p><p>Authors are strongly encouraged to publish their manuscripts in other medias, such as institutional repositories and personal pages. The Journal <strong>only requires the credits of the first publication</strong>.</p> [email protected] (Karina Denari Gomes de Mattos) [email protected] (Abner Alves Serapião da Silva) Sat, 03 May 2025 23:33:21 -0300 OJS 3.3.0.11 http://blogs.law.harvard.edu/tech/rss 60 OS DESAFIOS DA TRIBUTAÇÃO NO BRASIL COM A PROMULGAÇÃO DA EMENDA CONSTITUCIONAL Nº 132/2023 https://estudosinstitucionais.com/REI/article/view/915 <p>A promulgação da Emenda Constitucional nº 132/2023 enseja profundas transformações na tributação do consumo no Brasil, ao instituir um sistema de IVA Dual composto pela CBS e pelo IBS. A problematização central do artigo reside nos desafios concretos de implementação dessa reforma, especialmente diante da manutenção de práticas que contradizem princípios constitucionais consagrados, como a incidência tributária sobre operações inadimplidas. O objeto da pesquisa é a própria EC nº 132/2023 e seus desdobramentos normativos, como a Lei Complementar nº 214/2025, com enfoque na sua eficácia prática. A questão-problema que orienta o estudo é: a nova estrutura tributária instituída pela EC 132/2023 é suficiente para corrigir as distorções do antigo modelo e promover um sistema justo, simples e neutro, conforme anunciado? O artigo conclui que, embora a reforma represente avanço normativo, a eficácia do novo sistema depende de ajustes legislativos e da construção jurisprudencial que assegure o respeito aos princípios constitucionais da capacidade contributiva, da neutralidade e da vedação ao confisco.</p> Eduardo Maneira, Marcos Maia Copyright (c) 2025 Eduardo Maneira, Marcos Maia https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/915 Sat, 03 May 2025 00:00:00 -0300 O BRASIL E OS TRATADOS PARA EVITAR DUPLA TRIBUTAÇÃO DIANTE DAS NOVAS TECNOLOGIAS https://estudosinstitucionais.com/REI/article/view/916 <p>The taxation on digital economy means a huge challenge all over the world and stimulates bilateral and multilateral treaties to rule the international taxation. The Brazilian taxation system houses multiple taxes on consumption, creating difficulties to allow Brazil to be a member of OECD. The tax reform, promoted by the Constitutional Amendment # 132/2023, represents an important step to reach that goal.</p> Regina Helena Costa Copyright (c) 2025 Regina Helena Costa https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/916 Sat, 03 May 2025 00:00:00 -0300 "TRABALHO EM MOVIMENTO" https://estudosinstitucionais.com/REI/article/view/917 <p>Labour, in all its dimensions, has been “on the move” in the last few years. Before the pandemic, labour mobility has mostly interested only a fraction of the working population, such as highly skilled and high-net-worth individuals. COVID-19 has, however, expanded the extent of labour mobility and the categories of workers involved. This contribution discusses four major changes in labour patterns: (i) home office work; (ii) nonstandard forms of employment; (iii) digital nomadism; and (iv) the decentralization of jobs. In particular, the article illustrates how a “work-from-anywhere” scenario may impact the taxation of labour income under tax treaties. Using mainly the OECD Model as a reference, the article discusses difficulties related to the application of physical presence as a sourcing rule for employment income, the distinction between dependent and self-employment income, and the concepts of home office and fixed base. Based on the analysis provided, the author formulates tentative proposals for reforming the current tax treaty treatment of labour income. Specific recommendations include the introduction of a new article jointly dealing with the taxation of labour income, a reviewed scope of application of the physical presence criterion and tax treaty definitions of home office and fixed base.</p> Giorgio Beretta Copyright (c) 2025 Giorgio Beretta https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/917 Sat, 03 May 2025 00:00:00 -0300 TORNANDO AS PLATAFORMAS DIGITAIS RESPONSÁVEIS PELO IVA E PELOS DIREITOS DE IMPORTAÇÃO https://estudosinstitucionais.com/REI/article/view/918 <p>Following the obligations put on platforms under the VAT e-commerce rules that entered into application on 1 July 2021 the European Commission under the Customs reform has proposed to put the obligation to pay import duties on platforms as deemed importer. In this contribution the author analyses the proposed obligations, including those originally included in the VAT in the digital age (VIDA) proposal. She answers the question to what extent platforms are able to deal with these obligations and whether they create undesired issues as regards competition.</p> Madeleine Merkx Copyright (c) 2025 Madeleine Merkx https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/918 Sat, 03 May 2025 00:00:00 -0300 TAXAS DE POLÍCIA, O PRINCÍPIO DA TRANSPARÊNCIA E O EXAME DA EQUIVALÊNCIA OU PROPORCIONALIDADE https://estudosinstitucionais.com/REI/article/view/919 <p>The proliferation of police fees imposed by different federative entities, which at times target the supervision of the same activity, makes the examination of the actual proportionality or equivalence between the amount charged, on one hand, and the cost of the supervisory activity, on the other, even more relevant. In this context, this article aims to analyze the criteria for controlling the proportionality or equivalence of police fees. To that end, it begins with an examination of the authority to establish police fees and the requirement of proportionality or equivalence, as a consequence of their retributive nature. Next, it examines the jurisprudence of the Federal Supreme Court on the matter. Although there is notable consistency in the rulings regarding the requirement of actual equivalence, there is a noticeable inconsistency in the application of this criterion. Thus, the article proposes that the analysis of the proportionality of fees must consider effective and precise proof of the cost of supervision, and that greater transparency in their calculation basis is also imperative, under the Principle of Transparency (Federal Constitution, article 146, § 3º).&nbsp;</p> Paulo Ayres Barreto, Paulo Arthur Cavalcante Koury Copyright (c) 2025 Paulo Ayres Barreto, Paulo Arthur Cavalcante Koury https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/919 Sat, 03 May 2025 00:00:00 -0300 SIMPLICIDADE E TRANSPARÊNCIA COMO DESAFIOS DO PÓS-REFORMA TRIBUTÁRIA DE 2023 https://estudosinstitucionais.com/REI/article/view/920 <p>This article aims to study the principles of tax simplicity and transparency. With the enactment of Constitutional Amendment nº 132/2023, these principles were expressly established as being mandatory for the National Tax System. The present research questions whether these principles were observed in the first regulatory test of the Tax Reform: Complementary Law nº 214/2025, through which the Tax on Goods and Services (TGS), the Contribution on Goods and Services (CGS) and Selective Taxes (ST) were instituted and regulated. The objectives are to describe the concepts, elements and foundations of these principles, highlight legal certainty as an element of their axiological symbiosis and critically evaluate, under theses premises, Complementary Law nº 214/2025. The methodology used was the bibliographic review. The conclusion is that the Complementary Law does not offer a good first impression regard compliance with the principles of tax simplicity and transparency.</p> Carlos Alexandre de Azevedo Campos, Matheus de Freitas Batista Moitinho Alves Copyright (c) 2025 Carlos Alexandre de Azevedo Campos, Matheus de Freitas Batista Moitinho Alves https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/920 Sat, 03 May 2025 00:00:00 -0300 O PRINCÍPIO DA NEUTRALIDADE TRIBUTÁRIA E A QUESTÃO DA INADIMPLÊNCIA https://estudosinstitucionais.com/REI/article/view/921 <p>This paper investigates the effectiveness of the principle of tax neutrality in the new Brazilian consumption tax model established by Constitutional Amendment No. 132/2023, with special attention to the absence of legal provisions on the refund of the IBS/CBS in cases of default by the final consumer. The object of the research is the normative structure of the dual VAT in Brazil and its compliance with constitutional principles and international best practices. The research question that guides the investigation is: is the maintenance of the IBS/CBS levy on defaulted transactions compatible with the constitutional principle of tax neutrality, as provided for in Article 156-A, §1, of the Federal Constitution? It is concluded that the absence of specific legal provisions for the reversal of the tax in cases of default violates economic neutrality, as it prevents the tax burden from being passed on to the consumer, transferring the tax burden to the taxpayer. Therefore, we propose the direct application of the principle of neutrality as an autonomous normative basis and the possibility of judicial action to fill the legislative gap.</p> Daniel Serra Lima, Donovan Mazza Lessa Copyright (c) 2025 Daniel Serra Lima, Donovan Mazza Lessa https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/921 Sat, 03 May 2025 00:00:00 -0300 O MITO DA RELATIVIZAÇÃO DA COISA JULGADA TRIBUTÁRIA https://estudosinstitucionais.com/REI/article/view/922 <p>&nbsp;This article seeks to analyze the limits of res judicata in tax matters in ongoing relationships in light of the principle of legal certainty and logical-semantic constructivism. It is proposed that the alteration of the rule of law by the Federal Supreme Court (STF) would not violate res judicata, subject to the “rebus sic stantibus” clause, whose binding effect would yield to new objective limits of the legal relationship initiated after the alteration of the rule of law.</p> Luiz Alberto Gurgel de Faria, Tomás Imbroisi Martins Copyright (c) 2025 Luiz Alberto Gurgel de Faria, Tomás Imbroisi Martins https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/922 Sat, 03 May 2025 00:00:00 -0300 ANÁLISE SOBRE A NÃO INCIDÊNCIA DO IRF SOBRE REMESSAS AO EXTERIOR EM CONTRAPRESTAÇÃO DE SERVIÇOS TÉCNICOS QUE NÃO PRESSUPÕEM, EM SI MESMOS, QUALQUER TRANSFERÊNCIA DE TECNOLOGIA, NAS HIPÓTESES EM QUE O PROTOCOLO FAZ REFERÊNCIA AO CONCEITO DE KNOW-HOW https://estudosinstitucionais.com/REI/article/view/923 <p>This article discusses the incidence of withholding income tax (IRF) on payments made abroad for technical services that do not, in themselves, involve technology transfer, in cases where the protocols of double taxation agreements (DTAs) signed by Brazil make express reference to the concept of know-how. The object of the research is the legal classification of these payments in light of Article 12 of the ADTs and the respective protocols. The question guiding the study is: is it legally appropriate to equate technical services without technology transfer to royalties for IRF purposes when the ADT protocol mentions only the concept of know-how? It is concluded that, in cases where the protocols only mention know-how, only technical services that involve technology transfer can be equated to royalties. The automatic extension of IRF taxation to technical services per se, without technology transfer, represents a violation of the conventional limits of the treaties themselves and may lead to undue double taxation.</p> Luís Eduardo Schoueri, Gabriel Bez-Batti Copyright (c) 2025 Luís Eduardo Schoueri, Gabriel Bez-Batti https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/923 Sat, 03 May 2025 00:00:00 -0300 A EVOLUÇÃO DO CONCEITO DE SERVIÇO NA JURISPRUDÊNCIA DAS CORTES SUPERIORES E AS TRANSFORMAÇÕES DA ECONOMIA DIGITAL https://estudosinstitucionais.com/REI/article/view/924 <p>This article seeks to identify the evolution of the concept of service in higher courts, questioning whether the material core of the ISS has undergone any change with the virtualization of commercial relations. To this end, we first analyze the first doctrinal current, which differentiates between obligations to give and obligations to do. Next, we analyze subsequent decisions of the Federal Supreme Court, mainly those formulated after the publication of Precedent 31. Subsequently, the text addresses language in the digital economy era, identifying the differences and similarities between the physical world and the virtual world. Finally, the text addresses the new contours of the concept of service for the purposes of levying ISS on digital assets. In concluding remarks, it is noted that the concept of service always encompasses the idea of fulfilling an obligation to do something for a third party in exchange for remuneration, thus representing an evolution of the initial theory, which advocated a division between obligations to give and to do in order to identify the service. Furthermore, it concludes that the essentially human act is no longer an element to be observed for the situation occurring in the phenomenal world to be considered a service taxable by ISS.</p> Betina Treiger Grupenmacher, Isabella Ivankio Copyright (c) 2025 Betina Treiger Grupenmacher, Isabella Ivankio https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/924 Sat, 03 May 2025 00:00:00 -0300 O PERFIL DECISÓRIO DA CORTE SUPREMA DE JUSTIÇA DO PARAGUAI https://estudosinstitucionais.com/REI/article/view/865 <p>O presente artigo tem como objetivo analisar a estrutura e a atuação da Corte Suprema de Justiça do Paraguai. Utilizando o método dedutivo e as técnicas de pesquisa bibliográfica e documental, o artigo apresenta um breve histórico constitucional do Paraguai, aborda as disposições constitucionais e infraconstitucionais sobre a Corte, influências internas e externas sofridas pelos ministros, além de analisar julgados selecionados no intuito de traçar o perfil decisório da Corte. Como conclusão, observou-se que a Corte Constitucional do Paraguai ainda não consolidou seu papel no cenário paraguaio em função da instabilidade política do país.</p> Christiane Costa Assis, José Adércio Leite Sampaio Copyright (c) 2025 Christiane Costa Assis, José Adércio Leite Sampaio https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/865 Sat, 03 May 2025 00:00:00 -0300 The LIQUID MODERNITY https://estudosinstitucionais.com/REI/article/view/861 <p>Based on Bauman's thinking about what he called liquid modernity, the present study seeks to understand - as a general objective that is outlined here in a research problem -, based on a methodological approach inherent to the multiple-dialectic, whether in Bauman or his in dialogue with other references, such as current times (and their main characteristics) mark the need, even in the 21st century, to discuss the necessary (re)foundation of the State, as developed epistemologically by modern-Western rationality in last centuries, which is done through the development of specific objectives arranged, outlined, each one, whether by analyzing the general aspects of the Baumanian theoretical framework, as well as the reason for its choice, or even, the need to rethink epistemology through behind the rise and historical affirmation of the modern world-system, especially from the national State, with the aim of debating its structural crisis and alternatives that arise to its modern and globalizing rationality.</p> Heleno Florindo da Silva Copyright (c) 2025 Heleno Florindo da Silva https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/861 Sat, 03 May 2025 00:00:00 -0300 DA OBEDIÊNCIA À CONTESTAÇÃO DA AUTORIDADE https://estudosinstitucionais.com/REI/article/view/864 <p>This essay explores an approach that bridges the concepts of justice administration and institutionalized organizations, understood as entities imbued with value that underpin the institutional properties of a social system. The aim of this essay is to characterize constitutional courts as institutionalized organizations and examine the conditions of their legitimacy. To this end, the essay first analyzes the interplay between the institutional and organizational dimensions of the legitimacy of constitutional courts, specifically focusing on the established authority of these courts and the routine actions they perform, particularly through their judicial decisions. Additionally, based on the premise of a procedural effort concerning the legitimacy of constitutional courts, the essay reflects on the dynamics of maintaining the status of an institutionalized organization from four perspectives: legitimacy, liminality, vulnerability, and illegitimacy. The discussion presented has implications for understanding the theoretical and practical consequences of the proposed approach, providing insights for a research agenda in organizational studies and administration of justice, with a focus on the structuring of the State, the Judiciary, and the maintenance of democratic order.</p> Bruno Batista de Carvalho Luz, Edson Ronaldo Guarido Filho Copyright (c) 2025 Bruno Batista de Carvalho Luz, Edson Ronaldo Guarido Filho https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/864 Sat, 03 May 2025 00:00:00 -0300 O SISTEMA INTERAMERICANO DE DIREITOS HUMANOS E O DIÁLOGO ENTRE CORTES https://estudosinstitucionais.com/REI/article/view/850 <p>This article seeks to investigate whether the Brazilian Supreme Court has functioned as a guarantor of the commitments made by the Brazilian State, notably with regard to the American Convention on Human Rights and the decisions of the Inter-American Court of Human Rights, through a study of ADPFs 347 and 635. To this end, the hypothetical-deductive method and bibliographic-documentary research are used. It is concluded that in the two cases analyzed, the Brazilian Supreme Court acted, in fact, as guarantor of the commitments signed by the Brazilian State. This action demonstrates the Court's openness to demands involving the protection of human rights and its inclination to exercise the countermajoritarian function, essential in States in which there are large gaps between the formal commitments assumed by it and the social reality. It is concluded that the need to submit problems whose solution was already foreseen in treaties ratified by Brazil and in the the Inter-American Court’s decisions, however, also demonstrates the state-centrism still present in Brazil, since international devices and decisions, in order to be effective, still depend on the approval of the Brazilian Supreme Court.</p> Eduarda Peixoto da Cunha França, Flavianne Fernanda Bitencourt Nóbrega Copyright (c) 2025 Flavianne Fernanda Bitencourt Nóbrega, Eduarda Peixoto da Cunha França https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/850 Sat, 03 May 2025 00:00:00 -0300 Supremocracy versus Bolsonarism https://estudosinstitucionais.com/REI/article/view/883 <div><span lang="EN-US">This research analyzes the public behavior of the Supreme Federal Court (STF) during the institutional crisis under Bolsonaro’s government, focusing on key events in 2020 and 2021, such as the resignation of Sérgio Moro, the spread of fake news about the STF’s role in the pandemic, and the attacks on September 7, 2021. The study seeks to understand the STF's narrative and counter-narrative strategies in response to Bolsonaro's public confrontations, exploring the institutional dynamics between both entities. The guiding questions were translated into specific objectives: (i) to understand the STF’s relationship with different audiences and its impact on the Court’s reputation; (ii) to identify the narratives and counter-narratives from both sides; (iii) to categorize these narratives to recognize patterns in ministerial behavior; and (iv) to observe potential behavioral shifts in the STF's narrative strategies. Preliminary findings indicate that, under pressure, the STF increasingly communicated with non-judicial audiences and that only in the final periods was there greater unity in responses to Bolsonarism. Interactions on X (formerly Twitter), delimited for analysis in this research, were particularly contentious, with the STF’s rhetoric oscillating between self-restraint and direct repression, especially in moments of heightened threat. This qualitative, empirical study used Lawrence Baum’s audience parameters and judicial reputation theories by Ginsburg and Garoupa, based on data collected from the official profiles of the involved agents</span></div> Sérgio Mendes Filho, Gabriel de Moraes Copyright (c) 2025 Sérgio Mendes Filho, Gabriel de Moraes https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/883 Sat, 03 May 2025 00:00:00 -0300 “Beautiful institutional game” in times of democratic radicalization? Democratic https://estudosinstitucionais.com/REI/article/view/866 <p>Accepting the challenge proposed by the editorial of the tenth edition of the Journal of Institutional Studies to reflect on effective techniques for developing an “institutional beautiful game” in favor of the Constitution, Fundamental Rights, and Democracy this study sought through the deductive approach method, monographic procedure method, and bibliographic research technique to suggest an evaluation of mechanisms such as “interpretive openness” and “institutional dialogues,” using as a theoretical framework the “Democratic Constitutionalism” of Robert Post and Reva Siegel, with the aim of strengthening the legitimacy of the Constitution as an effective document mediating community disagreements in the context of democratic radicalization marked by authoritarian and fundamentalist initiatives within digital platforms. After addressing examples of decisions and measures by the Brazilian Federal Supreme Court, it was found that the greater the efforts to adopt effective techniques, the higher the chances for “intermediary” institutions to succeed in attracting public attention, thus reclaiming the Constitution’s influential role in the democratic arena.</p> Mônia Clarissa Hennig Leal, Mateus Henrique Schoenherr Copyright (c) 2025 Mônia Clarissa Hennig Leal, Mateus Henrique Schoenherr https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/866 Sat, 03 May 2025 00:00:00 -0300 “COMO A PROTAGONISTA DA MINHA PRÓPRIA VIDA" https://estudosinstitucionais.com/REI/article/view/858 <p>O trabalho tematiza o direito à imagem à luz do episódio “<em>Joan is awful</em>”, da série <em>Black Mirror</em>, cuja protagonista, Joan, descobre que os acontecimentos de sua vida estão sendo retratados em uma série, que expõe sua vida privada para fins de engajamento e dramatização, já que concordou com as condições de uso de um serviço de <em>streaming</em> sem ler o contrato. Apesar do cenário de ficção científica, problematiza-se como tal situação poderia ser contornada diante da teoria dos direitos da personalidade, com ênfase na relação contratual e nos limites de utilização da imagem para evitar abusos e excessos. Parte-se da hipótese de que o uso da imagem não pode extrapolar os limites do negócio jurídico e que o contrato não é capaz de transferir a titularidade do direito, mas apenas a autorização para o seu uso, sua divulgação e publicação. O objetivo geral consiste em analisar os limites da disposição contratual quanto ao direito à imagem à luz dos direitos da personalidade. Tem-se por objetivos específicos: descrever o episódio da série que servirá como base para a investigação; analisar a questão do direito à imagem à luz dos termos de uso, da proteção de dados pessoais e do consentimento com base na categoria teórica do “capitalismo de vigilância”; investigar o tema à luz da teoria dos direitos da personalidade; discutir a utilização, o controle e a legitimidade do uso da imagem à luz dos avanços tecnológicos. A pesquisa foi perspectivada pelo método hipotético-dedutivo, com base na técnica bibliográfico-documental.</p> Valeria Silva Galdino Cardin, Raissa Arantes Tobbin Copyright (c) 2025 Valeria Silva Galdino Cardin, Raissa Arantes Tobbin https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/858 Sat, 03 May 2025 00:00:00 -0300 RACISMO ESTRUTURAL E LIMITES À ATUAÇÃO POLICIAL https://estudosinstitucionais.com/REI/article/view/867 <p style="font-weight: 400;">O presente artigo faz um diálogo entre os constitucionalismos democrático e latino-americano, e a possibilidade de resolução de litígios estruturais por mecanismos processuais existentes na legislação brasileira, como é o caso da Arguição de Descumprimento de Preceito Fundamental. Para isso, será realizada uma análise da ADPF n. 635 ajuizada no Supremo Tribunal Federal, cuja medida cautelar foi deferida para obstar operações policiais nas comunidades do Rio de Janeiro durante a pandemia ocasionada pela COVID-19 e, assim, reduzir a letalidade policial nesses locais. Sustenta-se o racismo como litígio estrutural, e busca-se responder quais as possibilidades de transformação da realidade das operações policiais nas favelas por meio do novo constitucionalismo latino-americano, sobretudo a partir do método dialógico e do constitucionalismo democrático. A metodologia empregada no trabalho é a revisão de literatura sobre a temática, além de ter sido utilizada a pesquisa documental. Conclui-se pela necessidade do reconhecimento do racismo no Brasil enquanto litígio estrutural, para que as medidas judiciais que objetivam a redução da violência policial nas comunidades sejam eficazes, preservando-se, assim, a vida de pessoas negras ali residentes. Além disso, a oitiva de movimentos sociais no âmbito da ADPF 635 possibilitou um diálogo para rever o modo de atuação da polícia, sobretudo na importância de respeitar os direitos e garantias fundamentais da população residente nas favelas, para que seja possível um resultado concreto na redução de sua letalidade.</p> Tássia Aparecida Gervasoni, Patrícia Silveira da Silva Copyright (c) 2025 Tássia Aparecida Gervasoni, Patrícia Silveira da Silva https://creativecommons.org/licenses/by-nc/4.0 https://estudosinstitucionais.com/REI/article/view/867 Sat, 03 May 2025 00:00:00 -0300