Banca de QUALIFICAÇÃO: PAULA RENATA SILVA CABRAL

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : PAULA RENATA SILVA CABRAL
DATE: 19/09/2023
TIME: 11:00
LOCAL: FDA - Plataforma Google Meet
TITLE:

The incoherence of the extinction of punishability in tax crimes: do tax crimes serve as a tax collection policy?

KEY WORDS:

Keywords: Extinction of punishability- Tax Crimes- Legal Good- Duty to pay Taxes.

PAGES: 48
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUBÁREA: Direito Público
SPECIALTY: Direito Penal
SUMMARY:

The present study aims to carry out one on the role of the extinction of punishability by the in tax crimes and its reflexes in the construction of an efficient criminal policy that makes the commission of the crime a conduct that is effectively costly to the criminal and, therefore, discouraging. This discussion The first step is to identify the legal good protected in tax crimes, since the Brazilian legislature sought protection to punish offenses against tax obligations, considering the public finances a legal good that deserves to be protected, taking into account the principles of minimal intervention, harmfulness and social adequacy. The duty to pay taxes derives from a legal act and its non-payment is not necessarily licit, however, for some, this colloquy would have been violated by the change of understanding of RHC 163.334/SC, which considered illegal the conduct of highlighting the ICMS on the invoice without its effective payment. Even in the face of the seriousness of tax crimes, which have the potential to harm society on a large scale, the extinction of punishability with payment and the suspension of ius puniendi with the installment plan and the need for the credit assessment in order to file a complaint are still tolerated, leading to questions about the coherence of the privileged treatment granted in tax crimes. Thus, the study aims to contribute to the academic debate in order to establish a parameter in relation to the current legislation and the objective that the legislator sought to achieve by granting the benefit of the extinction of punishability at any time. But if we assume that only effectively serious conducts are selected to constitute crimes and that, more than money, the legislator is concerned about ensuring the existence of a society in which citizens are loyal to the tax administration and do not practice fraudulent conduct, the mere repair of the damage would not be sufficient for this, especially if done after the beginning of the criminal action.

COMMITTEE MEMBERS:
Presidente - 2546418 - WELTON ROBERTO
Interno(a) - 1352111 - ROSMAR ANTONNI RODRIGUES CAVALCANTI DE ALENCAR