Crimes contra a ordem tributária e planejamento tributário

Abstract

Crimes Against the Tax Order and Tax Planning is a generic study in which it addresses the situations in which the taxpayer is framed as incurring in the conducts typified as illicit from the tax perspective, as well as discusses legal conducts, in the form of tax planning, which make it possible to mitigate the high onerous impact of tax burdens on taxpayers. whether they are individuals and, especially, legal entities. The framing of crimes against the tax order is based on articles 1, 2 and 3 of Law 8,137/1990 (Law of Crimes Against the Tax, Economic Order and Against Consumer Relations) and, in relation to tax planning, it is based mainly on Law No. 5,172/1966 (National Tax Code), as well as by a vast existing bibliographic production. It should be remembered that, prior to the current legal system, Law No. 4,729/65 (Tax Evasion Crimes Law) regulated the conducts related to the tax universe. With the entry into force of Law No. 8,137/1990, this law was abrogated. It is also necessary to consider the fact that the study in question involves multiple disciplines, among them, Tax Law, Accounting, Criminal Law, Procedural Law, Public Finance, etc. This is a research with a deductive approach and a literature review.