Da admissibilidade de tributação decorrente de atos ilícitos sob a perspectiva do princípio pecunia non olet no ordenamento jurídico brasileiro

Abstract

This monograph deals with the possibility of taxation caused by illicit acts in brazilian law through a doctrinal and jurisprudential examination by means of qualitative research. For the first, we analyze the concept of legal and tax rules, tax and tax liability in order to enable a proper understanding of thoughts on the subject. Then investigates the characteristics and limits of state power to tax under the principles of legality, equality and ability to pay, relating them to the for and against taxation of wrongdoing arguments. In order to define the object of study of this work, examines the origin of the non olet principle, its application in the current legal system and its relation to the unlawfulness of the legal acts. Thereafter, seeks to differentiate tax and penalty, and reflect on the presence or awareness in the incidence of the event and the taxable event. Finally, we conclude the admissibility of taxation of illegal activities, since the present act of economic effects and made the abstract facts under the tax standard.