The criminal wrongdoing in the crime of tax evasion

Abstract

Objectives: The article's objectives were to describe the distinction in the core of action devaluation and result devaluation, between the illegality of tax evasion within the scope of Administrative Law and tax crime. Methodology: The methodology was based on the deductive method, which characterized the present research as descriptive of qualitative nature, through a comparative bibliographic review, the circumstantial analysis of two specific cases and object of a complaint involving tax evasion and judged by the Brazilian Judiciary. The comparative Brazilian and international bibliographic review converge on the dogmatic concept of a criminal offence and an administrative law. Result: The result presented a critical analysis of the explored cases, which resulted in evidence that the Public Ministry and the Brazilian Courts, due to dogmatic mistakes, do not make, with regard to tax evasion, the correct distinction between administrative and criminal offences. Contributions: The article emphasizes the result of the research that established a dogmatic analysis, with emphasis on the distinction between the criminal offence and the merely administrative offence. As a contribution, the article offered a deep discussion and theoretical knowledge of an academic nature regarding the theme.