O fundamento material do crime de sonegação fiscal a partir da matriz onto-antropológica do direito penal

Abstract

This research constitutes an analysis of themes pertinent to the justification for the criminalization of tax evasion, in order to conform the theoretical bases of tax crime, adopting the onto-anthropological matrix defended by José de Faria Costa as a presupposition of Criminal Law. With this focus, in summary, this research develops a specific examination of the relationship between rights and duties in society, opposing individualist, collectivist and communitarian thoughts in illustrative historical moments; the study of categories inherent to Tax Law, with a special focus on the fundamentality of the duty to pay unrelated taxes; and the evaluation of the Criminal Tax Law categories related to this matter, in conjunction with the content previously developed, a theoretical composition that forms the basis for the criminalization of tax evasion. Therefore, adopting a phenomenological method, with a critical review of historically established concepts, an eminently bibliographical research is carried out, associated with the examination of normative instruments. Conclusively, it is proposed to construct the ratio legis for the criminalization of tax evasion through the relationship between categories such as the communitarian paradigm, solidarity, the Social Fiscal State, and the fundamental duty to pay unrelated taxes.