A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da Uninove |
Texto Completo: | http://bibliotecatede.uninove.br/handle/tede/3408 |
Resumo: | The complexity of the Brazilian tax collection system opens a discussion about the need (or not) to criminalize conduct that, through illegitimate artifices, reduce or suppress the amounts to be collected by state entities. In this context, several normative instruments, with the complacency of the Judiciary, have transformed the Tax Criminal Law into another instrument of coercion that aims to "stimulate" the tax evader to pay his debts. The penalty ceases to have a pedagogical and resocializing character and becomes a collection tool. This new view of tax crimes generates numerous inconsistencies in the Brazilian legal system, especially when confronted with the system applicable to other property crimes, whose agents are not rewarded by the benefits to which the tax evader is entitled. The present work aims at an in-depth analysis of this "evolution", in my view distorted, of Tax Criminal Law, from the perspective of the legal good that is intended to be protected. Based on the constitutional principles applicable to criminal law, an approach was made to the understanding established in the scope of the Superior Courts about tax crimes, pointing out what would be the mistakes observed. Finally, there is a special approach to the instrument of extinction of punishability by the full payment of the tax debt, with the necessary criticisms, including bringing to the discussion the analogous instruments existing in comparative law. |
id |
NOVE_14fab2edd3d8f646ffa671bb352bc80e |
---|---|
oai_identifier_str |
oai:localhost:tede/3408 |
network_acronym_str |
NOVE |
network_name_str |
Biblioteca Digital de Teses e Dissertações da Uninove |
repository_id_str |
|
spelling |
Grandis, Rodrigo dehttp://lattes.cnpq.br/2880422271821672Grandis, Rodrigo dehttp://lattes.cnpq.br/2880422271821672Cavali, Marcelo Costenarohttp://lattes.cnpq.br/8770906950067750Santos, Christiano Jorgehttp://lattes.cnpq.br/5588558657224853http://lattes.cnpq.br/7268752433520389Albuquerque, Eduardo Garcia2024-08-14T17:29:31Z2023-12-07Albuquerque, Eduardo Garcia. A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador. 2023. 167 f. Dissertação( Programa de Pós-Graduação em Direito) - Universidade Nove de Julho, São Paulo.http://bibliotecatede.uninove.br/handle/tede/3408The complexity of the Brazilian tax collection system opens a discussion about the need (or not) to criminalize conduct that, through illegitimate artifices, reduce or suppress the amounts to be collected by state entities. In this context, several normative instruments, with the complacency of the Judiciary, have transformed the Tax Criminal Law into another instrument of coercion that aims to "stimulate" the tax evader to pay his debts. The penalty ceases to have a pedagogical and resocializing character and becomes a collection tool. This new view of tax crimes generates numerous inconsistencies in the Brazilian legal system, especially when confronted with the system applicable to other property crimes, whose agents are not rewarded by the benefits to which the tax evader is entitled. The present work aims at an in-depth analysis of this "evolution", in my view distorted, of Tax Criminal Law, from the perspective of the legal good that is intended to be protected. Based on the constitutional principles applicable to criminal law, an approach was made to the understanding established in the scope of the Superior Courts about tax crimes, pointing out what would be the mistakes observed. Finally, there is a special approach to the instrument of extinction of punishability by the full payment of the tax debt, with the necessary criticisms, including bringing to the discussion the analogous instruments existing in comparative law.A complexidade do sistema arrecadatório brasileiro abre discussão para a necessidade (ou não) da criminalização da conduta que, mediante artifícios ilegítimos, reduzam ou suprimam os valores a serem arrecadados pelos entes estatais. Nesse contexto, diversos instrumentos normativos, com a complacência do Poder Judiciário, transformaram o Direito Penal Tributário em mais um instrumento de coação que visa “estimular” o sonegador a adimplir seus débitos. A pena deixa de ter caráter pedagógico e ressocializador para tornar-se uma ferramenta arrecadatória. Essa nova visão dos crimes fiscais gera inúmeras incongruências no ordenamento jurídico pátrio, mormente se confrontada com a sistemática aplicável aos demais delitos patrimoniais, cujos agentes não são agraciados pelas benesses a que faz jus o sonegador. O presente trabalho tem como objetivo a análise aprofundada desta “evolução”, a meu ver deturpada, do Direito Penal Tributário, sob a perspectiva do bem jurídico que se almeja tutelar. Partindo dos princípios constitucionais aplicáveis ao direito penal, foi realizada uma abordagem acerca do entendimento sedimentado no âmbito dos Tribunais Superiores no que concerne aos crimes fiscais, apontando quais seriam os equívocos observados. Por fim, há uma especial abordagem do instrumento da extinção de punibilidade pelo pagamento integral do débito tributário, com as críticas necessárias, trazendo à discussão, inclusive, os instrumentos análogos existentes no direito comparado.Submitted by Nadir Basilio (nadirsb@uninove.br) on 2024-08-14T17:29:31Z No. of bitstreams: 1 Eduardo Garcia Albuquerque.pdf: 1441862 bytes, checksum: 06e7fb431004f2f6ba7d97db6be0684f (MD5)Made available in DSpace on 2024-08-14T17:29:31Z (GMT). No. of bitstreams: 1 Eduardo Garcia Albuquerque.pdf: 1441862 bytes, checksum: 06e7fb431004f2f6ba7d97db6be0684f (MD5) Previous issue date: 2023-12-07application/pdfporUniversidade Nove de JulhoPrograma de Pós-Graduação em DireitoUNINOVEBrasilDireitodireito penal tributárioextinção de punibilidade pelo pagamentocrimes tributáriosbem jurídico tuteladosonegaçãocriminal tax lawextinction of punishability by paymenttax crimesprotected legal goodtax evasionCIENCIAS SOCIAIS APLICADAS::DIREITOA tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegadorThe criminal protection of the tax system: the unconstitutionality of the treatment given to tax evadersinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-7277407233034425144600info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da Uninoveinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEORIGINALEduardo Garcia Albuquerque.pdfEduardo Garcia Albuquerque.pdfapplication/pdf1441862http://localhost:8080/tede/bitstream/tede/3408/2/Eduardo+Garcia+Albuquerque.pdf06e7fb431004f2f6ba7d97db6be0684fMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://localhost:8080/tede/bitstream/tede/3408/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/34082024-08-14 14:29:31.968oai:localhost: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Biblioteca Digital de Teses e Dissertaçõeshttp://bibliotecatede.uninove.br/PRIhttp://bibliotecatede.uninove.br/oai/requestbibliotecatede@uninove.br||bibliotecatede@uninove.bropendoar:2024-08-14T17:29:31Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE)false |
dc.title.por.fl_str_mv |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
dc.title.alternative.eng.fl_str_mv |
The criminal protection of the tax system: the unconstitutionality of the treatment given to tax evaders |
title |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
spellingShingle |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador Albuquerque, Eduardo Garcia direito penal tributário extinção de punibilidade pelo pagamento crimes tributários bem jurídico tutelado sonegação criminal tax law extinction of punishability by payment tax crimes protected legal good tax evasion CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
title_full |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
title_fullStr |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
title_full_unstemmed |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
title_sort |
A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador |
author |
Albuquerque, Eduardo Garcia |
author_facet |
Albuquerque, Eduardo Garcia |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Grandis, Rodrigo de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2880422271821672 |
dc.contributor.referee1.fl_str_mv |
Grandis, Rodrigo de |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/2880422271821672 |
dc.contributor.referee2.fl_str_mv |
Cavali, Marcelo Costenaro |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/8770906950067750 |
dc.contributor.referee3.fl_str_mv |
Santos, Christiano Jorge |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/5588558657224853 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/7268752433520389 |
dc.contributor.author.fl_str_mv |
Albuquerque, Eduardo Garcia |
contributor_str_mv |
Grandis, Rodrigo de Grandis, Rodrigo de Cavali, Marcelo Costenaro Santos, Christiano Jorge |
dc.subject.por.fl_str_mv |
direito penal tributário extinção de punibilidade pelo pagamento crimes tributários bem jurídico tutelado sonegação |
topic |
direito penal tributário extinção de punibilidade pelo pagamento crimes tributários bem jurídico tutelado sonegação criminal tax law extinction of punishability by payment tax crimes protected legal good tax evasion CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
criminal tax law extinction of punishability by payment tax crimes protected legal good tax evasion |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The complexity of the Brazilian tax collection system opens a discussion about the need (or not) to criminalize conduct that, through illegitimate artifices, reduce or suppress the amounts to be collected by state entities. In this context, several normative instruments, with the complacency of the Judiciary, have transformed the Tax Criminal Law into another instrument of coercion that aims to "stimulate" the tax evader to pay his debts. The penalty ceases to have a pedagogical and resocializing character and becomes a collection tool. This new view of tax crimes generates numerous inconsistencies in the Brazilian legal system, especially when confronted with the system applicable to other property crimes, whose agents are not rewarded by the benefits to which the tax evader is entitled. The present work aims at an in-depth analysis of this "evolution", in my view distorted, of Tax Criminal Law, from the perspective of the legal good that is intended to be protected. Based on the constitutional principles applicable to criminal law, an approach was made to the understanding established in the scope of the Superior Courts about tax crimes, pointing out what would be the mistakes observed. Finally, there is a special approach to the instrument of extinction of punishability by the full payment of the tax debt, with the necessary criticisms, including bringing to the discussion the analogous instruments existing in comparative law. |
publishDate |
2023 |
dc.date.issued.fl_str_mv |
2023-12-07 |
dc.date.accessioned.fl_str_mv |
2024-08-14T17:29:31Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Albuquerque, Eduardo Garcia. A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador. 2023. 167 f. Dissertação( Programa de Pós-Graduação em Direito) - Universidade Nove de Julho, São Paulo. |
dc.identifier.uri.fl_str_mv |
http://bibliotecatede.uninove.br/handle/tede/3408 |
identifier_str_mv |
Albuquerque, Eduardo Garcia. A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador. 2023. 167 f. Dissertação( Programa de Pós-Graduação em Direito) - Universidade Nove de Julho, São Paulo. |
url |
http://bibliotecatede.uninove.br/handle/tede/3408 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
-7277407233034425144 |
dc.relation.confidence.fl_str_mv |
600 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Direito |
dc.publisher.initials.fl_str_mv |
UNINOVE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Direito |
publisher.none.fl_str_mv |
Universidade Nove de Julho |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da Uninove instname:Universidade Nove de Julho (UNINOVE) instacron:UNINOVE |
instname_str |
Universidade Nove de Julho (UNINOVE) |
instacron_str |
UNINOVE |
institution |
UNINOVE |
reponame_str |
Biblioteca Digital de Teses e Dissertações da Uninove |
collection |
Biblioteca Digital de Teses e Dissertações da Uninove |
bitstream.url.fl_str_mv |
http://localhost:8080/tede/bitstream/tede/3408/2/Eduardo+Garcia+Albuquerque.pdf http://localhost:8080/tede/bitstream/tede/3408/1/license.txt |
bitstream.checksum.fl_str_mv |
06e7fb431004f2f6ba7d97db6be0684f bd3efa91386c1718a7f26a329fdcb468 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE) |
repository.mail.fl_str_mv |
bibliotecatede@uninove.br||bibliotecatede@uninove.br |
_version_ |
1811016857841303552 |