{"id":"https://openalex.org/W4416434252","doi":"https://doi.org/10.56238/levv16n54-105","title":"A RELA\u00c7\u00c3O ENTRE O SIGILO BANC\u00c1RIO E A FISCALIZA\u00c7\u00c3O TRIBUT\u00c1RIA NO COMBATE A SONEGA\u00c7\u00c3O FISCAL","display_name":"A RELA\u00c7\u00c3O ENTRE O SIGILO BANC\u00c1RIO E A FISCALIZA\u00c7\u00c3O TRIBUT\u00c1RIA NO COMBATE A SONEGA\u00c7\u00c3O FISCAL","publication_year":2025,"publication_date":"2025-11-19","ids":{"openalex":"https://openalex.org/W4416434252","doi":"https://doi.org/10.56238/levv16n54-105"},"language":"en","primary_location":{"id":"doi:10.56238/levv16n54-105","doi":"https://doi.org/10.56238/levv16n54-105","is_oa":true,"landing_page_url":"https://doi.org/10.56238/levv16n54-105","pdf_url":"https://periodicos.newsciencepubl.com/LEV/article/download/10166/11820","source":{"id":"https://openalex.org/S2738405246","display_name":"LUMEN ET VIRTUS","issn_l":"2177-2789","issn":["2177-2789"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312291","host_organization_name":"JackBran Consult Ltda.","host_organization_lineage":["https://openalex.org/P4310312291"],"host_organization_lineage_names":["JackBran Consult Ltda."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"LUMEN ET VIRTUS","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://periodicos.newsciencepubl.com/LEV/article/download/10166/11820","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Andr\u00e9 Marcos Carvalho Pereira","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Andr\u00e9 Marcos Carvalho Pereira","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"16","issue":"54","first_page":"e10166","last_page":"e10166"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12148","display_name":"Brazilian Legal Issues","score":0.9556000232696533,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12148","display_name":"Brazilian Legal Issues","score":0.9556000232696533,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.022099999710917473,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.010400000028312206,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bank-secrecy","display_name":"bank secrecy","score":0.9810000061988831},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.8169999718666077},{"id":"https://openalex.org/keywords/proportionality","display_name":"proportionality","score":0.6480000019073486},{"id":"https://openalex.org/keywords/reasonableness","display_name":"reasonableness","score":0.7850000262260437},{"id":"https://openalex.org/keywords/case-law","display_name":"case law","score":0.6700000166893005},{"id":"https://openalex.org/keywords/supreme-federal-court","display_name":"Supreme Federal Court","score":0.9049999713897705},{"id":"https://openalex.org/keywords/superior-court-of-justice","display_name":"Superior Tribunal de Justi\u00e7a","score":0.9300000071525574},{"id":"https://openalex.org/keywords/legal-certainty","display_name":"legal certainty","score":0.48399999737739563},{"id":"https://openalex.org/keywords/tax-authorities","display_name":"tax authorities","score":0.3109999895095825}],"concepts":[{"id":"https://openalex.org/C2779029474","wikidata":"https://www.wikidata.org/wiki/Q49094488","display_name":"Legal certainty","level":2,"score":0.8263000249862671},{"id":"https://openalex.org/C2776452267","wikidata":"https://www.wikidata.org/wiki/Q1503443","display_name":"Secrecy","level":2,"score":0.6280999779701233},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5906000137329102},{"id":"https://openalex.org/C2778272461","wikidata":"https://www.wikidata.org/wiki/Q190752","display_name":"Supreme court","level":2,"score":0.5430999994277954},{"id":"https://openalex.org/C7493553","wikidata":"https://www.wikidata.org/wiki/Q1520777","display_name":"Certainty","level":2,"score":0.5239999890327454},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.49480000138282776},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4781000018119812},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.47510001063346863},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.45320001244544983},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.352400004863739},{"id":"https://openalex.org/C95691615","wikidata":"https://www.wikidata.org/wiki/Q3237872","display_name":"Fundamental rights","level":3,"score":0.33640000224113464},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.30410000681877136},{"id":"https://openalex.org/C48764862","wikidata":"https://www.wikidata.org/wiki/Q898871","display_name":"Judicial review","level":2,"score":0.3019999861717224},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.27459999918937683},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2612000107765198}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56238/levv16n54-105","doi":"https://doi.org/10.56238/levv16n54-105","is_oa":true,"landing_page_url":"https://doi.org/10.56238/levv16n54-105","pdf_url":"https://periodicos.newsciencepubl.com/LEV/article/download/10166/11820","source":{"id":"https://openalex.org/S2738405246","display_name":"LUMEN ET VIRTUS","issn_l":"2177-2789","issn":["2177-2789"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312291","host_organization_name":"JackBran Consult Ltda.","host_organization_lineage":["https://openalex.org/P4310312291"],"host_organization_lineage_names":["JackBran Consult Ltda."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"LUMEN ET VIRTUS","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.56238/levv16n54-105","doi":"https://doi.org/10.56238/levv16n54-105","is_oa":true,"landing_page_url":"https://doi.org/10.56238/levv16n54-105","pdf_url":"https://periodicos.newsciencepubl.com/LEV/article/download/10166/11820","source":{"id":"https://openalex.org/S2738405246","display_name":"LUMEN ET VIRTUS","issn_l":"2177-2789","issn":["2177-2789"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312291","host_organization_name":"JackBran Consult Ltda.","host_organization_lineage":["https://openalex.org/P4310312291"],"host_organization_lineage_names":["JackBran Consult Ltda."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"LUMEN ET VIRTUS","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.9595999717712402}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4416434252.pdf","grobid_xml":"https://content.openalex.org/works/W4416434252.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W3033144266","https://openalex.org/W4376601854","https://openalex.org/W4394898655","https://openalex.org/W4402841574","https://openalex.org/W4403521632"],"related_works":["https://openalex.org/W2772418012","https://openalex.org/W2271003291","https://openalex.org/W4376601854","https://openalex.org/W2897364606","https://openalex.org/W3217491162","https://openalex.org/W2855388848","https://openalex.org/W7218129610","https://openalex.org/W4241277593","https://openalex.org/W4235951858","https://openalex.org/W3033144266"],"abstract_inverted_index":{"Banking":[0],"secrecy":[1],"is":[2,89],"a":[3,85],"central":[4],"topic":[5],"in":[6,76],"Brazilian":[7,34],"legal":[8,94],"debate,":[9],"involving":[10],"the":[11,15,27,33,40,54],"need":[12],"to":[13,91],"balance":[14],"protection":[16],"of":[17,29,43,62],"fundamental":[18],"privacy":[19],"rights":[20],"with":[21],"tax":[22,55,98],"efficiency.":[23],"This":[24],"study":[25],"analyzed":[26],"evolution":[28],"case":[30],"law":[31],"from":[32],"Supreme":[35],"Federal":[36],"Court":[37,42],"(STF)":[38],"and":[39,49,57,96],"Superior":[41],"Justice":[44],"(STJ),":[45],"highlighting":[46],"proportionality,":[47],"reasonableness,":[48],"justification":[50],"criteria":[51],"that":[52,66,83],"guide":[53],"authorities":[56],"protect":[58],"taxpayers.":[59],"The":[60,80],"review":[61],"judicial":[63],"decisions":[64],"revealed":[65],"banking":[67],"secrecy,":[68],"although":[69],"not":[70],"absolute,":[71],"can":[72],"only":[73],"be":[74],"lifted":[75],"exceptional,":[77],"well-justified":[78],"cases.":[79],"research":[81],"concluded":[82],"building":[84],"clear":[86],"jurisprudential":[87],"framework":[88],"essential":[90],"ensure":[92],"both":[93],"certainty":[95],"effective":[97],"oversight.":[99]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2025-11-20T00:00:00"}
