A Lei 13.254/2016 e seus impactos na economia

Abstract

This study proposes a look into the Law No. 13,254/2016 (Capital Repatriation) in a perspective of crimes against the economy and its impact on the Brazilian economy. For this, bibliographical research, jurisprudence and the reading of several writers focused on public economics and specialized scientific articles, including, the legislation on the proposed theme were used. At first, the types of economic crimes are presented, which seems to be the main causes of remittances abroad. Following are the international agreements signed by Brazil in the area of Capital Repatriation, as well as some experiences of other countries in this matter. Finally, an analysis of the law and its result in the first term of adhesion is made. It was verified throughout the work that the operationalization of the law can be positive or negative and should be analyzed on a case-by-case basis for mitigation of eventual tax collection and a fine by the Treasury in relation to capital held abroad.