Responsabilidade penal tributária e sonegação fiscal tributary criminal responsibility and tax evasion
International Journal of Development Research
Responsabilidade penal tributária e sonegação fiscal tributary criminal responsibility and tax evasion
Received 03rd March, 2020; Received in revised form 14th April, 2020; Accepted 06th May, 2020; Published online 25th June, 2020
Copyright © 2020, Elcias Oliveira da Silva et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The present work deals with the analysis of crimes against the tax order in the light of the homeland legal system and its relationship with tax evasion. The general objective of this article is investigate the action of the public farm, in the face of voluntary tax evasion, and the compensation of the damage suffered by the treasury. The methodology used documentary and bibliographical research of laws and texts related to the theme. After analyzing the results it was concluded that the high tax rate and numerous taxes give rise to tax evasion reflecting on the implementation of public policies.
