A extinção da punibilidade nos crimes contra a ordem tributária da lei n 8.137/90 e contra a previdência social da lei n 9.983/00

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This master degree dissertation aims at being a thorough research on the causes of the lack of punishment for crimes against the tax order and social security system in the Brazilian tax-penallegal system. This issue is dealt with under the Brazilian Penal Code and in the laws which have penal and tax contents (Laws no. 8.137/90, 9.249/95, 9.430/96 and 9.983/00). The main causes for the extinction of punishment in these types of criminal offensesare: the death of the agent, amnesty, the act of grace and the grant; the abolitio criminis, a prescription, the payment of the fiscal debt and accessories prior to receiving the denouncement; the spontaneous confession followed by the explanation on the debt; its full paymentprior to the commencement of the fiscal action. The reasons for selecting this topic are connected to various existing questions and doubts concerning the connection between criminal offenses against the tax order and social security system; with the causes of the extinction of the General Part of the Code, and also with the sparse legislation. The methodology for the making ofthis dissertation was hypothetico/deductive, through which we could perceive the gaps in the current legislation, and formulated hypotheses to be answered as from the available theoretical body to test their incidence on the particular phenomena. The results we have obtained were to contribute in the solution of problems connected with the subject, introducing proposals to minimize them through broadening the interpretation of some provisions of the National Tax Code, Penal Code and other such speciallaws as may providethe topic so that the legal gaps are thoroughly seen to

ASSUNTO(S)

direito economico direito penal -- legislacao -- brasil crimes previdencia social direito direito previdenciario

ACESSO AO ARTIGO

Documentos Relacionados