Tax Proceedings in the Supreme Courts of Brazil and Argentina

a Jurimetric Analysis

Abstract

This article presents a comparative jurimetric analysis of tax-related decisions rendered by the Supreme Federal Court (STF) of Brazil and the Supreme Court of Justice of the Nation (CSJN) of Argentina between 2017 and 2023. Using empirical-quantitative methodology, including automated data extraction and cross-validation, the study identifies decision-making patterns, caseload volume, jurisprudential impact, and institutional practices. The results show that the STF adjudicates a substantially higher number of tax cases, indicating a more litigious and complex tax system in Brazil. In contrast, the CSJN exhibits more predictability and institutional filtering. The article concludes that reinforcing administrative tax procedures and access filters to the STF are key to reducing tax litigation in Brazil.