{"id":"https://openalex.org/W7219981852","doi":null,"title":"Tributa\u00e7\u00e3o de fake news","display_name":"Tributa\u00e7\u00e3o de fake news","publication_year":2026,"publication_date":"2026-02-06","ids":{"openalex":"https://openalex.org/W7219981852"},"language":"pt","primary_location":{"id":"pmh:oai:repositorio.isulpar.edu.br:article/125","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/view/125","pdf_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/download/125/122","source":{"id":"https://openalex.org/S4306508098","display_name":"Direito e Democracia","issn_l":"2448-4512","issn":["2448-4512"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2448-4512","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/download/125/122","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157119101","display_name":"Camila Vargas de Souza","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Camila Vargas de Souza","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5157119101"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.76961479,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11147","display_name":"Misinformation and Its Impacts","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"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/T11147","display_name":"Misinformation and Its Impacts","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"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/T14432","display_name":"Freedom of Expression and Defamation","score":0.0007999999797903001,"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/T13138","display_name":"Legal and Constitutional Studies","score":0.0006000000284984708,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/misinformation","display_name":"misinformation","score":0.6809999942779541},{"id":"https://openalex.org/keywords/pigouvian-tax","display_name":"Pigouvian tax","score":0.8029999732971191},{"id":"https://openalex.org/keywords/disinformation","display_name":"disinformation","score":0.5270000100135803},{"id":"https://openalex.org/keywords/freedom-of-expression","display_name":"freedom of expression","score":0.9129999876022339},{"id":"https://openalex.org/keywords/media-literacy-education","display_name":"media literacy education","score":0.7260000109672546},{"id":"https://openalex.org/keywords/national-tax-code","display_name":"National Tax Code","score":0.6859999895095825},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.3610000014305115},{"id":"https://openalex.org/keywords/democratic-stability","display_name":"democratic stability","score":0.4309999942779541}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.38940000534057617},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.36629998683929443},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3345000147819519},{"id":"https://openalex.org/C2779756789","wikidata":"https://www.wikidata.org/wiki/Q28549308","display_name":"Fake news","level":2,"score":0.2874999940395355},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.2628999948501587},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.24969999492168427},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.24789999425411224},{"id":"https://openalex.org/C3020439559","wikidata":"https://www.wikidata.org/wiki/Q5","display_name":"Human being","level":3,"score":0.24490000307559967},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.2354000061750412},{"id":"https://openalex.org/C2776608160","wikidata":"https://www.wikidata.org/wiki/Q4785462","display_name":"Natural (archaeology)","level":2,"score":0.21699999272823334}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:repositorio.isulpar.edu.br:article/125","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/view/125","pdf_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/download/125/122","source":{"id":"https://openalex.org/S4306508098","display_name":"Direito e Democracia","issn_l":"2448-4512","issn":["2448-4512"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2448-4512","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:repositorio.isulpar.edu.br:article/125","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/view/125","pdf_url":"https://repositorio.isulpar.edu.br/direito-e-democracia/article/download/125/122","source":{"id":"https://openalex.org/S4306508098","display_name":"Direito e Democracia","issn_l":"2448-4512","issn":["2448-4512"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2448-4512","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7219981852.pdf","grobid_xml":"https://content.openalex.org/works/W7219981852.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4413129839","https://openalex.org/W6892509625","https://openalex.org/W4388431780","https://openalex.org/W4401168555","https://openalex.org/W6912054804","https://openalex.org/W7155081975","https://openalex.org/W7156141719","https://openalex.org/W7171951442","https://openalex.org/W4404479183","https://openalex.org/W4408165984"],"abstract_inverted_index":{"O":[0],"fen\u00f4meno":[1],"das":[2,103,144],"fake":[3,29],"news":[4,30],"compromete":[5],"a":[6,10,24,36,57,80,85,90,101,108,131],"estabilidade":[7],"democr\u00e1tica":[8],"e":[9,38,49,77,89,146],"coes\u00e3o":[11],"social":[12,63],"ao":[13,65],"disseminar":[14],"informa\u00e7\u00f5es":[15],"enganosas":[16],"como":[17,31,79],"se":[18],"fossem":[19],"verdadeiras.":[20],"Este":[21],"artigo":[22],"analisa":[23],"viabilidade":[25],"da":[26],"tributa\u00e7\u00e3o":[27,132],"de":[28,40,44,47,83,94,148],"ferramenta":[32],"para":[33,120],"desincentivar":[34],"economicamente":[35],"produ\u00e7\u00e3o":[37],"dissemina\u00e7\u00e3o":[39],"conte\u00fados":[41],"falsos,":[42],"al\u00e9m":[43],"financiar":[45],"iniciativas":[46],"educa\u00e7\u00e3o":[48,141],"combate":[50],"\u00e0":[51,92],"desinforma\u00e7\u00e3o.":[52],"Inspirada":[53],"no":[54],"tributo":[55],"pigouviano,":[56],"proposta":[58],"busca":[59],"atribuir":[60],"um":[61],"custo":[62],"proporcional":[64],"impacto":[66],"negativo":[67],"causado.":[68],"No":[69,111],"entanto,":[70],"sua":[71],"implementa\u00e7\u00e3o":[72],"enfrenta":[73],"desafios":[74],"jur\u00eddicos,":[75],"t\u00e9cnicos":[76],"\u00e9ticos,":[78],"defini\u00e7\u00e3o":[81],"clara":[82],"desinforma\u00e7\u00e3o,":[84],"identifica\u00e7\u00e3o":[86],"dos":[87],"respons\u00e1veis":[88],"prote\u00e7\u00e3o":[91],"liberdade":[93],"express\u00e3o.":[95],"A":[96],"experi\u00eancia":[97],"internacional":[98],"demonstra":[99],"que":[100,124,130,139],"responsabiliza\u00e7\u00e3o":[102],"plataformas":[104,145],"digitais":[105],"tem":[106],"sido":[107],"abordagem":[109],"predominante.":[110],"Brasil,":[112],"o":[113],"C\u00f3digo":[114],"Tribut\u00e1rio":[115],"Nacional":[116],"oferece":[117],"suporte":[118],"jur\u00eddico":[119],"essa":[121],"tributa\u00e7\u00e3o,":[122],"desde":[123],"respeitados":[125],"os":[126],"limites":[127],"constitucionais.":[128],"Conclui-se":[129],"deve":[133],"integrar":[134],"uma":[135],"estrat\u00e9gia":[136],"mais":[137],"ampla,":[138],"inclua":[140],"midi\u00e1tica,":[142],"regula\u00e7\u00e3o":[143],"uso":[147],"tecnologias":[149],"avan\u00e7adas.":[150]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2026-10-05T00:00:00"}