A legitimidade na instituição das normas jurídicas e a racionalidade de sua aplicação são elementos fundamentais para a análise de um sistema jurídico inserido em um Estado Democrático de Direito. Esses critérios possibilitam a observação das normas pelos indivíduos mesmo ausente a coercibilidade imediata. A sua verificação no âmbito do Direito Tributário, portanto, revela especial importância em razão da sua característica principal de transferir dinheiro dos particulares para o Estado. O objetivo deste estudo é verificar a possibilidade de ampliação da legitimidade e racionalidade das normas tributárias por meio da teoria procedimental da democracia. Para isso, analisa a teoria comunicativa frente o Estado Democrático de Direito, principalmente no que se refere à formação da vontade e à necessidade de autocertificação da modernidade, bem como descreve o processo de instituição e aplicação das normas tributárias no direito brasileiro, explicitando as formas pelas quais o Poder Executivo pode inseri-las no ordenamento jurídico. A partir da confrontação dos marcos teóricos estabelecidos e uma decisão do Supremo Tribunal Federal, analisa a racionalidade das decisões judiciais por meio da retomada do procedimento legitimador de instituição das normas jurídicas. O estudo tem como método a revisão da bibliografia relacionada ao tema, bem como a utilização do estudo de caso em capítulo específico para exemplificação do objetivo pretendido. A descrição da teoria habermasiana mostra a sua eficácia no controle dos critérios de legitimação na instituição e aplicação das normas jurídicas, por meio do controle argumentativo, fundado na teoria do discurso. / The legitimacy of the institution of legal rules and the rationality of its implementation are fundamental to the analysis of a legal system inserted in a democratic rule of law. These criteria allow the observation of the rules by the citizens even without an immediate coercivity. This check about the tax law, therefore, reveals special importance because of its main feature to transfer money from the private to the State. The aim of this study is to verify the possibility of expanding the legitimacy and rationality of tax rules through procedural theory of democracy. For this, it analyzes the communicative theory in the democratic rule of law, especially as regards the training of the will and the need for self-certification of modernity, as well as describes the establishment and application process of tax rules in Brazilian law, explicit forms by which the executive branch can enter them in the legal system. From the comparison of the established theoretical frameworks and a decision of the Supreme Court, analyzes the rationality of judicial decisions through the recovery of legitimating procedure institution of legal rules. The study uses the method of the literature review related to the theme, and the use of case study in a specific chapter for exemplification of the intended goal. The description of Habermas\' theory shows its effectiveness in controlling the legitimacy of criteria in the institution and application of legal rules, through reasoning control, based on the theory of discourse.

The relationship between the police and African Americans has been fraught for some time. In the 2010s, amid the rise of the Black Lives Matter movement, the relationship between African Americans and the police was marked by serious tensions including racism, White privilege, and perceptions of police brutality. The purpose of this case study was to explore the current relationship between the police and the Black Lives Matter social movement and assess movement activists' perceptions of police actions. The theoretical framework for this qualitative case study was based on procedural justice and the reason of actions component of Derrick Bell's critical race theory. Data for this study included more than 1,000 social media postings from Facebook and Twitter; 205 public documents, which included police interactions, incident reports, and interviews; and 25 observations from public gatherings between 2013-2016. Data were coded into a priori themes and then content analyzed. Findings indicated that the Black Lives Matter movement generally increases the tensions in the relationship between the police and African Americans, creating emotional strain due to activists' messages of racism, White privilege, and violence. Recommendations included expanding open communication with the police, providing more training for the police, and encouraging police officers to control their actions when having interactions with African Americans, all of which may result in positive social change. The study findings provided a blueprint for community policing in minority communities.

A legitimidade na instituição das normas jurídicas e a racionalidade de sua aplicação são elementos fundamentais para a análise de um sistema jurídico inserido em um Estado Democrático de Direito. Esses critérios possibilitam a observação das normas pelos indivíduos mesmo ausente a coercibilidade imediata. A sua verificação no âmbito do Direito Tributário, portanto, revela especial importância em razão da sua característica principal de transferir dinheiro dos particulares para o Estado. O objetivo deste estudo é verificar a possibilidade de ampliação da legitimidade e racionalidade das normas tributárias por meio da teoria procedimental da democracia. Para isso, analisa a teoria comunicativa frente o Estado Democrático de Direito, principalmente no que se refere à formação da vontade e à necessidade de autocertificação da modernidade, bem como descreve o processo de instituição e aplicação das normas tributárias no direito brasileiro, explicitando as formas pelas quais o Poder Executivo pode inseri-las no ordenamento jurídico. A partir da confrontação dos marcos teóricos estabelecidos e uma decisão do Supremo Tribunal Federal, analisa a racionalidade das decisões judiciais por meio da retomada do procedimento legitimador de instituição das normas jurídicas. O estudo tem como método a revisão da bibliografia relacionada ao tema, bem como a utilização do estudo de caso em capítulo específico para exemplificação do objetivo pretendido. A descrição da teoria habermasiana mostra a sua eficácia no controle dos critérios de legitimação na instituição e aplicação das normas jurídicas, por meio do controle argumentativo, fundado na teoria do discurso. / The legitimacy of the institution of legal rules and the rationality of its implementation are fundamental to the analysis of a legal system inserted in a democratic rule of law. These criteria allow the observation of the rules by the citizens even without an immediate coercivity. This check about the tax law, therefore, reveals special importance because of its main feature to transfer money from the private to the State. The aim of this study is to verify the possibility of expanding the legitimacy and rationality of tax rules through procedural theory of democracy. For this, it analyzes the communicative theory in the democratic rule of law, especially as regards the training of the will and the need for self-certification of modernity, as well as describes the establishment and application process of tax rules in Brazilian law, explicit forms by which the executive branch can enter them in the legal system. From the comparison of the established theoretical frameworks and a decision of the Supreme Court, analyzes the rationality of judicial decisions through the recovery of legitimating procedure institution of legal rules. The study uses the method of the literature review related to the theme, and the use of case study in a specific chapter for exemplification of the intended goal. The description of Habermas\' theory shows its effectiveness in controlling the legitimacy of criteria in the institution and application of legal rules, through reasoning control, based on the theory of discourse.

Nous proposons dans cette thèse une approche critique de la philosophie politique de Jürgen Habermas, qui vise à interroger la conception du discours sur laquelle elle se fonde. De ses premiers textes sur «l’espace public» à la théorie politique et du droit qu’élabore Droit et démocratie, Habermas approfondit l’intuition selon laquelle c’est à travers une certaine pratique du discours argumenté que se forment les espaces de communication, de délibération, et de décision, sans la vitalité desquels la démocratie ne saurait être «radicale». Il convient dès lors de reconstruire cette théorie du discours qui sous-tend sa pensée politique, aux différents niveaux où elle est opératoire : la pratique du langage ordinaire qui est la nôtre lorsque nous communiquons dans la vie de tous les jours ; celle que nous mettons en œuvre en tant que sujets politiques lorsque nous revendiquons des droits dans l’espace public ; celle enfin qui nous permet d’argumenter selon un point de vue moral lorsqu’il s’agit de déterminer les principes de justice. Nous défendons la thèse selon laquelle les normes fondamentales du discours, qu’Habermas établit à un niveau quasi transcendantal, doivent être reconduites à une hétéronomie qui est celle des conditions matérielles du discours. La philosophie sociale d’inspiration matérialiste qu’Horkheimer s’emploie à construire dans les années 1930 ouvre la voie d’une telle analyse. Nous reconstituons à cet effet le débat interne à l’École de Francfort sur la question de savoir comment le matérialisme critique de Marx doit être interprété. / In this dissertation I offer a critical examination of Jurgen Habermas’s political philosophy while questioning the conception of discourse which it is grounded in. From his first texts on the “public space” to the legal and political theory elaborated in Law and Democracy, Habermas explores the intuition that it is through a certain practice of argumentative discourse that spaces of communication, deliberation and decision are formed, the vitality of which is crucial to a truly “radical” democracy. The theory of discourse underpinning his political thought must hence be reconstructed at the different levels it operates on, including the practice of ordinary language through which we communicate in everyday life, the discourse we apply as political subjects when we claim rights in the public space, and the discourse which enables us to form arguments from a moral point of view when principles of justice need to be determined. My thesis supports the idea that fundamental norms of discourse, which Habermas establishes on a quasi-transcendental level, must be confronted to the heteronomy of material conditions of discourse. The materialist-derived philosophy which Horkheimer strove to reconstruct in the 1930s paves the way for this analysis. I therefore reconstitute the debate within the Frankfurt School on the question of how Marx’s historical materialism should be interpreted.