The criminal protection of the tax order: challenges for effective collectivity defense

DESAFIOS PARA EFICAZ DEFESA DA COLETIVIDADE

Abstract

The article addresses the necessary relationship between the collection of revenue by the State and the fulfillment of its Constitutional obligations and in this sense, the function of Criminal Law, notably, as a way of preventing and disapproving these conducts. The Brazilian State assumed the State's commitment to social welfare by demanding the provision of various services and activities whose primary purpose is to fulfill the objectives described in the first articles of the Constitutional Charter. Without sufficient revenues, the objectives are nothing more than mere declarations, inadmissible due to the normative force of the constitution. In this perspective, Criminal Law assumes special relevance in the protection of legal assets, such as the tax order. However, there are several criminal policies that weaken the protection of the community. Thus, there is a need for interinstitutional action to better combat these practices. The descriptive and comparative method of normative acts, doctrine and judicial decisions on the subject is more appropriate for the analysis of the proposed study. The result of the work demonstrates the need for effective tax penal protection and its relationship with the defense of the community and the increase of human rights.