O entendimento jurisprudencial pátrio atual em relação às normas penais tributárias: punição ou adimplemento das obrigações?

Abstract

This paper aims to analyze the concept of tax, demonstrate its types, explain about Law No. 8,137/90, more precisely Articles 1 and 2, discuss the tax assessment, and finally, show whether the criminal tax rules they exist for punishment or compliance with the tax obligation. The present object of study has several positions adopted, in which existing Laws began to regulate differently on the issue of tax assessment, the need for this assessment to be definitive to bring the criminal action, the relationship between suspension of the claim punitive damages due to the payment in installments and the extinction of the penalty for payment. In this way, it is intended to confirm that the penal tax rules exist to compel the tax debtor to promote the discharge of the tax credit.