Elali, André de Souza DantasSilva, Antônio Murilo de Melo Silva2025-01-292025-01-292025-01-17SILVA, Antônio Murilo de Melo. Direito tributário e extrafiscalidade: a indeterminação do conceito de "alienação mental" na Lei 7.713/88 e seus impactos na questão probatória da concessão de isenção do imposto de renda sobre proventos da aposentadoria. Orientador: André de Souza Dantas Elali. 2025. 54 f. Trabalho de Conclusão de Curso (Graduação) - Curso de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2025.https://repositorio.ufrn.br/handle/123456789/62212This monograph aims to explore the success conditions of a thesis that seeks to obtain income tax exemption for individuals with mental alienation. For this purpose, the semantics of mental alienation, the state-of-the-art of legislation and jurisprudence on the subject were analyzed; and the evidence aimed at verifying the pathology was studied. Therefore, it is guided by the problem: "how is mental alienation characterized for the purposes of income tax exemption in judicial proceedings?" based on the specific objectives of: i) showing the influence of the ideological-evaluative load of the concept of mental alienation on the interpretation of the term; ii) surveying what has been understood by "mental alienation" in legislation and health sciences; and iii) analyzing which means and instruments are considered adequate to prove mental illness in court. The first chapter introduces the fundamental concepts of income tax, presenting the legal provisions and the different incidences of the tax, in addition to its extra-fiscal dimension. The second chapter seeks to understand how the linguistic indeterminacy of the concept of "mental alienation" may interfere with the application of the law, considering specially the legal evolution of the concept. The third chapter investigates the theme of evidence and its peculiarities in the context of legal proceedings, examining how the means of proof have been admitted for the investigation of mental alienation, in addition to the constitution of evidence in the so-called hard cases. In general, the understanding was that "mental alienation" continues to be a vague and porous concept, open to sociocultural changes that reformulate the standards of psychological normality. However, through scientific interdisciplinarity and detailed investigation of mental disorders, it is easier to designate those that fit, in Warat's terms, in the so-called zone of positive luminosity, representing in this case an illness that is certainly included in the denotation of mental alienation. Besides, it was demonstrated how, historically, the treatment given to people with mental disorders has been one of exclusion and socioeconomic isolation, a factor that has influenced and been influenced by the legal structure. In terms of legislation, there was a restrictive bias and a certain lack of consistency in the criteria for determining mental illness, especially in official documents – i.e. the Portaria Normativa nº 1174/MD – which served as a basis for formulating future rules and regulations. It was also noted that the law had difficulty, through legislation, in keeping up with the debates proposed by the areas that address mental disorders par excellence. On the other hand, from a jurisprudential perspective, there was a significant legal advance through the Superior Court of Justice’s Summaries 598 and 627, which made the scope and valid means of proof for the illnesses described in Law 7,713/88, art. 6, XIV, more flexible. However, a detailed analysis of these impacts for individuals with mental alienation, who have particularities that distinguish them from those with other illnesses described in the law, has not yet been discussed. In short, the incipience of the debate makes it difficult to explore the topic in further detail, especially due to the absence of sufficiently selective filters for jurisprudential research.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Direito tributárioImposto de rendaAlienação mentalLinguagemProvaTax lawIncome taxMental alienationLanguageProofbachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO