masterThesis
Do sistema punitivo fiscal brasileiro: uma análise crítica acerca do bem jurídico tutelado e da incoerente utilização do Direito Penal Tributário
Fecha
2020-12-17Registro en:
MENDONÇA, Silvio Mayronne Soares. Do sistema punitivo fiscal brasileiro: uma análise crítica acerca do bem jurídico tutelado e da incoerente utilização do Direito Penal Tributário. 2020. 101f. Dissertação (Mestrado em Direito) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2020.
Autor
Mendonça, Silvio Mayronne Soares
Resumen
This work has the overall goal of analyze the particularities of tax offenses’ criminalization,
pointing to the wrong use of Criminal Law as an alternative instrument of coercion to the
payment of taxes. When the state's maddening eagerness to pay the expenses of public
machinery guides the fiscal punitive system, the threat of imprisonment, through Criminal
Law, ends up becoming an easier way to arrive at the tax payment, revealing a clear
distortion of the legal good protected by these criminal types, and, above all, the very
emptying of Criminal Law itself as “ultima ratio legis”. Reflecting the conflict between
criminal policies and the interest in tax collection, the fiscal punitive system appears in
one hand, with relatively high penalties, and, on the other, with the incidence of
decriminalizing institutes that, in the end, make it difficult to apply the penalty,
characterized by an inconsistency that leads to its own inefficiency. The conclusion will
revolve around the need to recognize a distortion of the legal good protected by crimes
against the tax order, in order to understand that this legal good is far beyond mere
patrimonial interests and, therefore, should not be confused with the tax credit, it cannot
even be subject to trivialization promoted by institutes that obstruct penal application. This
reasoning, at the end, will also point to the premise that the most effective fight against
the problem of tax evasion in Brazil passes through, but is not limited to, the use of
Criminal Law, leading the discussion to another scenario, involving cultural aspects and,
especially, the rationalization of the tax system. Therefore, elaborated mainly from a
rational discourse of Criminal Law, from the perspective of improving dogmatics, this
dissertation used essentially bibliographic research, based on the survey of relevant
theoretical references in the area.