Analysis of the discretion in the sanctioning power of tax offenses in relation to the constitutional principles of pro- portionality and equality, using surveys and Neutrosophy for qualitative data analysis. Neutrosophic Computing and Machine Learning. ISSN 2574-1101, [S. l.], v. 39, p. 157–165, 2025. Disponível em: https://fs.unm.edu/NCML2/index.php/112/article/view/843.. Acesso em: 20 jan. 2026.