Análise do crime de sonegação fiscal no Brasil

Abstract

This article discusses tax evasion crime under the control perspective aiming to present means to improve prevention and fighting tax evasion. In order to carry out this study, it was used the post-positivism as theoretical framework and the dialectical critical bibliography methodology. From the analysis performed is this article it was presented the following propositions to help prevent and reduce this crime: decrease the amount of taxes, increase the publicity of tax collection data, create tax and behavior incentives for taxpayers who comply to tax obligation, perform deals with other countries and offshore banks, use artificial neural network, increase the fine and demolish the possibility of ending the criminal prosecution by paying taxes. It should be noted that these proposals were elaborated considering the complexity of the Brazilian Tax System and the possibility of ending the criminal prosecution by paying taxes as the main reasons affecting the committing of tax evasion crime.