Crime de sonegação fiscal: impactos para o Estado brasileiro

Abstract

This scientific article critically addresses the crime of tax evasion and its impacts on the Brazilian state. Through the dialectical critical bibliographic methodology and under the aegis of neoconstitutionalism, the concept of tax evasion, the influence of the tax burden on taxpayer behavior, as well as the impacts caused in the public coffers by the crime of tax evasion will also be analyzed. A study was carried out comparing countries such as Germany and the United States of America, seeking to remove examples for the improvement of national tax authorities. The result of this article was to verify the need to expand the inspection, as well as a stricter punishment for the offenders, so that the crime of tax evasion is reduced, the role of the Federation entity in this sense being of great importance.