Banca de DEFESA: RENATA BARBOSA ARAÚJO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : RENATA BARBOSA ARAÚJO
DATE: 30/05/2025
TIME: 11:00
LOCAL: https://teams.microsoft.com/l/meetup-join/19%3ameeting_ZDFhMmEyOTEtNTdjZC00MjhmLTgyYzctN2FjMzZlMTRlN
TITLE:

INTERSUBJECTIVE DIGITAL REALITY: The OSIRIS Project as a Paradigm of Innovation in Brazilian Tax Enforcement

KEY WORDS:

intersubjective digital reality; public sector innovation; artificial intelligence in law; algorithmic governance; tax enforcement; OSIRIS Project; digital transformation

PAGES: 80
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This research examines the intersection between technological innovation and public management within the Brazilian legal system, focusing on the concept of "intersubjective digital reality"—a collaborative environment where human agents and algorithmic systems co-construct legal meanings and practices. The study analyzes the OSIRIS Project, developed by the Prosecutor-General's Office of the Federal District in partnership with the Court of Justice of the Federal District and Territories and academia, as a paradigm of responsible transformation in tax enforcement—a field historically characterized by delays and operational complexity. The qualitative methodological approach, grounded in a case study, integrates documentary analyses, institutional diagnostics, and insights from legal practitioners, demonstrating how the initiative: (1) implemented artificial intelligence solutions based on algorithmic transparency; (2) optimized procedural workflows through systemic integration; and (3) fostered collaborative governance between jurists and technologists. Persistent structural challenges are identified: fragmented databases, infrastructural limitations, digital literacy gaps, and technological sustainability risks. It is concluded that the project embodies the intersubjective digital reality by harmonizing human and technical dimensions; however, its consolidation and replicability require integrated policies to overcome federative disarticulation and prioritize: (a) strategic units for innovation management; (b) critical training in algorithmic ethics and governance; and (c) regulatory frameworks ensuring interoperability and public oversight of emerging technologies. Digital transformation in Law is thereby revealed as a process transcending the instrumental adoption of tools, requiring institutional reconfiguration to balance efficiency, equity, and autonomy in judicial services.

COMMITTEE MEMBERS:
Presidente - 1150035 - FERNANDA DE CARVALHO LAGE
Interna - 2373993 - DEBORA BONAT
Interna - 1074055 - TALITA TATIANA DIAS RAMPIN
Externa à Instituição - CRISTINA MENDES BERTONCINI CORREA - UFSC