Os crimes tributários no Brasil: aspectos gerais da lei 8.137/1990

• Autor(a) principal: Gomes, Michele Araujo
• Data de Publicação: 2020
• 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/26742
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Crimes Tributários; Lei 8.137/1990; Fisco; Sonegação; Tax Crimes; Law 8,137 / 1990; Tax authorities; Evasion

This paper aims to analyze and understand the criminal aspects of Law 8.137 / 1990, regarding the conduct described and typified as tax offenses. Hence the importance of a deeper study of the Law. 8.137 / 1990, which was born precisely from the desire of the population and the enforcers of homeland law to remedy the evasion of taxes with the penalty of various practices that configure activities aimed at tax evasion. It is concluded that the national legislator, considering the social devaluation of the conduct harmful to the State, configured in the so-called tax fraud, recognized that the national tax order, both for its social relevance and for the ineffectiveness of civil, administrative and tax sanctions, defended, constitutes a fundamental legal good worthy of criminal protection. For this reason, it was right to bring Law 8.137 / 1990 into the legal system, which determines the criminal classification and the punishment of the conduct that most seriously damages the public purse