A incoerência da extinção da punibilidade nos crimes tributários: servem os crimes tributários como política de arrecadação fiscal?

Abstract

The present study aims to conduct a discussion on the role of the extinction of punibility by in tax crimes and its consequences in the construction of an efficient criminal policy that makes the practice of crime an effectively costly conduct to the criminal and so, a little discouraging. This discussion goes through the identification of the legal good protected in tax crimes, since the country legislator sought protection to punish offenses to tax obligations, considering public finances a legal good that deserves to be safeguarded, taking into account the principles of minimum intervention, harmfulness and social adequacy. Even faced with the seriousness of tax crimes, which have the potential to harm society on a large scale, the extinction of punibility with payment is still tolerated, leading to questioning the coherence of the privileged treatment granted in tax crimes. It is also questioned the real need for this legal good to be protected by criminal law, since the administrative sanctioning law holds more efficient and less costly means to the public machine to collect tax credit.