Crimes tributários, parcelamentos e extinções de punibilidade: ataque à Constituição Federal?

Maria Fádua Lima Rocha; Nestor Eduardo Araruna Santiago

doi:10.5433/2178-8189.2012v16n2p199

TAX CRIMES, SUB-DIVISIONS AND PUNISHMENT TERMINATION: ATTACK TO THE FEDERAL CONSTITUTION?

Authors

Maria Fádua Lima Rocha Universidade de Fortaleza (UNIFOR)
Nestor Eduardo Araruna Santiago Universidade Federal do Ceará (UFC).

DOI:

https://doi.org/10.5433/2178-8189.2012v16n2p199

Keywords:

Tax crimes. Punishing termination. Brazilian Federal Constitution. Ability-to-pay principle.

Abstract

This paper analyzes the constitutional treatment ofthe punishing termination of tax crimes punishable due to fullpayment of the taxes evaded or the suspension of the punitiveclaim for their inclusion in programs for sub-division. It wasadopted the literature and document research. It was found thatthe national tax policy, expressed by the regular explicitprivileges, stimulates the default and cash flows of criminalswith public funds, and that the preferential treatment orientedto tax criminality attacks the Brazilian constitutional order bypreventing the distribution of wealth and violating the principleof ability to pay.

Author Biographies

Maria Fádua Lima Rocha, Universidade de Fortaleza (UNIFOR)

Especialista em DireitoTributário pela Unifor.Auditora Fiscal da ReceitaFederal do Brasil. Lotada naDelegacia da Receita Federaldo Brasil em Fortaleza.

Nestor Eduardo Araruna Santiago, Universidade Federal do Ceará (UFC).

Doutor em Direito. Professordo Programa de Pós-Graduação em Direito Constitucionalda Universidade deFortaleza (UNIFOR). ProfessorUniversidade Federal doCeará (UFC). Assessor Jurídicodo Tribunal de Justiça do Estadodo Ceará.

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Published

2012-12-31

How to Cite

Fádua Lima Rocha, M., & Araruna Santiago, N. E. (2012). TAX CRIMES, SUB-DIVISIONS AND PUNISHMENT TERMINATION: ATTACK TO THE FEDERAL CONSTITUTION?. Scientia Iuris, 16(2), 199–216. https://doi.org/10.5433/2178-8189.2012v16n2p199

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Issue

Vol. 16 No. 2 (2012)

Section

Artigos

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