Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2015-06-25T12:29:23Z No. of bitstreams: 1 471231 - Texto Parcial.pdf: 253642 bytes, checksum: 7cb171a8326cb5aadc8264d283d2aba4 (MD5) / Made available in DSpace on 2015-06-25T12:29:23Z (GMT). No. of bitstreams: 1 471231 - Texto Parcial.pdf: 253642 bytes, checksum: 7cb171a8326cb5aadc8264d283d2aba4 (MD5) Previous issue date: 2015-01-07 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / In this work will be analyzed the main decision theories, approaching their main features and the arguments in favor and against them. Will be conducted, also, a critical approach about the Brazilian tax law system, specially its unsustainability, in order to, based on the knowledge about the decision theories, verify the tendencies in the human behavior that affects the formulation of the public policies and in its efficiency. Then, will be seek to establish some guidelines, taking into account the decision theories, especially the Behavioral Law and Economics, in order to contribute to make the public policies, mainly the tax policies, more sustainable and in accordance with the rights and guarantees expressed in the Brazilian Constitution. / No presente trabalho ser?o analisadas as principais teorias da decis?o, abordando suas principais caracter?sticas, bem como os argumentos contr?rios e favor?veis a elas. Ser? realizada, tamb?m, abordagem cr?tica ao sistema tribut?rio nacional, principalmente no que diz respeito ? sua insustentabilidade, para, ent?o, com base no conhecimento a respeito das teorias da decis?o, verificar como as tend?ncias presentes no comportamento humano afetam na elabora??o das pol?ticas p?blicas e na sua efic?cia. Assim, buscar-se-?, ao final, estabelecer algumas diretrizes, levando em conta as teorias da decis?o, especialmente a An?lise Comportamental do Direito e Economia, de maneira a contribuir para tornar as pol?ticas p?blicas, principalmente as tribut?rias, mais sustent?veis e consonantes com os direitos e garantias expressos na Constitui??o Federal.