Crimes contra a ordem tributária: legitimidade da tutela penal

• Autor(a) principal: Pierotti, Sara Mendes
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35628
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PENAL::DIREITO PROCESSUAL PENAL; Crimes tributários; Legitimidade penal; Eficácia da tutela penal nos delitos fiscais; Tax crimes; Criminal legitimacy; effectiveness of penal law of fensesin tax crimes

This paper aims to outline an analysis as regards the legitimacy and effectiveness of penal law of offenses against the tax system. Thus , will be assessed during the present study, the ward in legal and tax offenses ; passing the weighting of the existence of warrants constitutionalization able to base the criminalization of the conduct in question , as well as meeting the guiding principles of the Minimum Criminal Law model advocated in the present study . Afte , it will be explained the decriminalizer institutes incidents of tax crimes , instruments that cause the biggest discussions about the legitimacy of criminal offenses analyzed , since they trigger the use of criminal law as a method of charging the State , against the apparent coercive character of the sentence . Finally, coming to the purpose of the present study , the effectiveness of penal law offenses in question will be assessed by drawing considerations in playing the role of penalties when used in tax offenses , and alternatives to the current model doctrinal proposals , as the adoption of a right of intervention , or a criminal law of second gear , or even the abandonment of the sentence , or , in the extreme of the abandonment of criminal law . It was concluded in the present study, the criminal code governing how currently employed leaves room for doubt as to its legitimacy, showing itself more as a means of intimidation of the State in obtaining resources, further corroborated by the blatant inefficiency of employment penal law, to prevent the commission of the offense, and the offender ressocialization. It was adopted in the present work the method deductible gauging the validity of penal law in the Federal Constitution and governing principles of criminal law, for, tapering to assessment, reflect on the efficiency against criminal dictates