A influência do sigilo bancário no crime de sonegação fiscal

Abstract

This research has aimed to demonstrate that the institute of banking secrecy consists in an instrument of notable feature to cover up the taxpayers in the crime of tax evasion. To this end, it was used as a theoretical framework the neoconstitucionalismo, and the subsequent theory of legal argumentation of Robert Alexy, whose interpretation is to establish a relation of precedence guests through the materialization of the values present in the principles, in the background of the preponderance of public interest in the fight against the crime of tax evasion in detriment to the fundamental right to the inviolability of private life. So, we carried out a study on the matter to the constitution which involves the right of banking secrecy, as well as the character not absolute of this institute, in order to understand the need for a relativization to the breaking of banking secrecy, as has been adopted by the legal and by the decisions of the Supreme Court. After, we analyzed in detail the crime of tax evasion, to then say, by means of views doctrinal and statistical index, the influence of banking secrecy and, consequently, the need for their relativization to the end of the crime in Brazil.