Banca de QUALIFICAÇÃO: SILVIO MAYRONNE SOARES MENDONÇA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : SILVIO MAYRONNE SOARES MENDONÇA
DATE: 10/11/2020
TIME: 10:00
LOCAL: UFRN – PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO/VIDEOCONFERÊNCIA
TITLE:

THE BRAZILIAN FISCAL PUNITIVE SYSTEM: A CRITICAL ANALYSIS ABOUT THE PROTECTED LEGAL GOOD AND THE INCOHERENT USE OF CRIMINAL LAW AS AN ALTERNATIVE PRESSURE INSTRUMENT TO PAY TAXES

KEY WORDS:

Criminal Tax Law. Tax offenses. Legal good. Law 8.137 / 90. Principle of subsidiarity. Crimes against the tributal order. Criminal policy.

 

PAGES: 100
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This work has the overall goal of analyze the particularities of the criminalization of tax offenses, pointing to the use of Criminal Law as an alternative instrument of coercion to the payment of taxes by the taxpayer. Considering the state's desperate eagerness to pay the expenses of the public machine, the threat of imprisonment through criminal law becomes an easier way of paying the tribute, causing a distortion of the legal good protected by the own criminal types and, above all, the emptying of criminal law itself as "ultima ratio legis". As a reflection of the conflict between criminal policies and tax collection, this criminalization appears in one hand, with relatively high penalties, and, on the other, with the incidence of decriminalizing institutes that, in the end, make it difficult to apply the penalty. Elaborated mainly from a rational discourse of Criminal Law, from a perspective of perfecting dogmatics, this monograph will seek to develop the arguments based on the theory of legal good, especially, in a study about its relevance to delimitation of the punitive scope of the State. In order to provide the critical view presented here, a bibliographical research was used, based on the survey of theoretical references of relevance in the area. The conclusion of all the above will revolve around the need to recognize a distortion of the legal good protected by crimes against the tax order, which, today, reveals a clearly collecting profile and, therefore, devoid of any constitutional legitimacy, materializing flagrant violation, In particular, to the postulate of minimum intervention that should govern the Criminal Law. Furthermore, it must also be acknowledged that the true legal right to be protected by the criminal law in question is much more than mere patrimonial interests and therefore not to be confused with the tax credit, nor can it be subject to banalization promoted by institutes that Criminal proceedings.

BANKING MEMBERS:
Interno - 2222637 - ARTUR CORTEZ BONIFACIO
Presidente - 1149575 - IVAN LIRA DE CARVALHO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO