Crimes contra a ordem tributária e o processo administrativo fiscal

Abstract

The relevance of the research on the theme of Crimes Against the Tax Order in relation to the Fiscal Administrative Process is the need to know the relationship between the delimitation of the administrative route and the consummation of this type of crime. It was tried to approach the subject considering its interdiscipinar aspect, that touches equally the branches of the Criminal, Tax, Administrative and Procedural Law. The purpose of this work, in a broad sense, is to study the current structure of Crimes Against the Tax Order, trying to identify the elements that integrate it and build a proposition in the sense of perfecting this structure. As a specific objective, it is sought to know if the criminal prosecution, in the case of tax crimes, can be carried out independently of the administrative way in which the tax credit is discussed. In order to attend to this study, reference was made to the main legal diplomas related to the subject, works by national jurists and still judged by the Federal Supreme Court, pertinent to the subject.