Da fraude perpetrada nos crimes contra a ordem tributária: a hipótese da proliferação de delitos e o concurso de crimes

Abstract

This study aims to analyze the crime of tax evasion, sticking specifically to cases where there is suppression or reduction of more than a tribute, by employing a single criminal conduct . The tax law is permeated by a sense of social rejection, because tax evasion reflects the perpetual struggle between the Revenue and taxpayers, particularly when it finds little appreciation with public property, a situation that repeats itself in Brazil. In this sense, an analysis of the lack of protection the tax offense under the Criminal Law entail widespread defrauding, due to its criminalization have intimidating effect that taxpayers comply with tax obligations. Then considerations concerning the elements of the crime will be made, emphasizing the conduct in your unit, as well as describing the ways concurrent offenses. For the last, we intend to analyze in detail the type described in Article 1 of Law no. 8.137/90, with support in doctrine and jurisprudence, presenting the factors that demonstrate the impossibility of proliferation of offenses in cases of various species have been evaded tax from a single fraudulent conduct, excluding the hypothesis of setting formal concurrent offenses.