A tutela penal da ordem tributária: a inconstitucionalidade do tratamento dado ao sonegador

Detalhes bibliográficos
Autor(a) principal: Albuquerque, Eduardo Garcia
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.
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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
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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
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dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Direito
publisher.none.fl_str_mv Universidade Nove de Julho
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