Tax Crime: legitimacy of the criminalization and criminal politic unadequation for the paying tax extintion of the punibility / Crimes contra a ordem tributÃria: legitimidade da tutela penal e inadequaÃÃo polÃtico-criminal da extinÃÃo da punibilidade pelo pagamento do tributo

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The growing of criminalization isnât a exclusive phenomenon of brazilian law. Itâs present in all countries, according to reports from recongnized especialists. The expansion has been observed, in most of cases, related to proteccion not of individual rights, but collective ones, enphasizing in social economic rights. In this context, the expansion of criminalization of tax transgressions, as an enphatic example of the situation, has already guaranted the attention of the studious and researchers inside and outside Brazil. Here, especially due to creation of the crime punibility extintion institute through the payment of the evaded tribute. Itâs the intention of this research to analyse the criminalization process of tax evasion and, specialy, make a critique argue about the refered punibility extintion institute related to tax criminality. Itâs also a intention of this research to find out if the tax transgressions can be submited to a criminalization process, accordind to the minimals requirements established for the modern criminal politic. There will be performed too an investigation, on a dogmatic perspective, about the same institute, to confirm or not the respect to the brazilian Constitution and its legal consequences. At last, itâs intended to criticize the punibility extintion institute according to the modern criminal politic, discussing the legitimacy of the institute due to its consequences in the penal ambience, especialy to the tax criminality

ASSUNTO(S)

sonegaÃÃo fiscal tax evasion punibility extinton crimes direito extinÃÃo da punibilidade crime

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