A extinção e a suspensão da punibilidade quando do pagamento ou parcelamento da dívida nos crimes contra a ordem tributária

Abstract

The punishability of crimes against the tax system has generated controversies in jurisprudence and doctrine. The objective of this study is to try to reach a final position, for or against, extinction and suspension of punishment upon payment or debt installment in crimes against the tax system. To this end, the work is divided into three chapters. In the introduction it is shown the relevance of the study of this subject, especially in the current Brazilian socioeconomic situation of high taxes and high tax evasion. The first chapter analyzes the legislative history of the crimes of tax evasion and their ratings, following up with a parallel between criminal and tax perspectives. The second chapter ponders the general terms of the extinction of criminal liability and payment and installment as a cause for the extinction or suspension of punishment, ending with the analysis of the effectiveness of these measures. The third chapter examines the damage caused by tax evasion, encouraged by high tax load, among them serious damage to the public coffers. Finally, it raises the hypothesis of possible legitimization of the impunity face a crime by the extinction or suspension of punishment. At the end of the study it appears that tax evasion is due to the very high tax burden, as well as the sense of misuse of collected taxes. The high values which are no longer collected could be being invested in schools and hospitals, however, the misuse of resources cannot serve as justification for impunity evaders. To solve the problem, a tax reform seems necessary.