A Ordem Tributária e a Legitimidade do sistema punitivo fiscal à luz da teoria do bem jurídico
Keywords:
Criminal legal Rights. Tax evasion crime. Punishment extinction by the payment of the tax. Tax evasion on comparative law.Abstract
The objective of this study is to analyze the doctrinal dissent about the legitimacy of Criminal Tax Law and clarify whether the national Tax Order enjoys special constitutional legitimacy to the point of being erected worthy of criminal protection. For the purpose, it started from the analysis of the Theory of the Legal Good and the institute of the extinction of the perishability for the payment of the tribute. It is concluded that the point of tension that calls into question the legitimacy of Criminal Tax Law must be shifted from the theory of the legal interest to the field of criminal policy, namely to decriminalizing institutes. It was proposed as a solution the repeal of the institute's prediction of the extinction of punishment for paying the tax and, alternatively, the election of a rational criterion to guide its applicability.
