The Constitutional Tax System and the Fiscal Crimes

Impeditive Circumstances of the Criminal Prosecution

Abstract

In this work, reflections were developed about fiscal crimes, from the perspective of the structural bases of the Constitutional Tax System. Significant legislative and jurisprudential issues related to tax crimes were approached, culminating in conclusions considered relevant to maintain the stability of the way that the Tax System operates and also the balance in the legal relationship between tax authorities and taxpayers. Furthermore, the aim was to criticize the normalization of imputing criminal conducts to taxpayers, as a way of increasing tax collection. Lastly, the impossibility of prosecuting a person who has fiscal regularity (not having a definite tax credit against themselves) was upheld, as well as the inexistence of tax crimes related to facts that are regularly and spontaneously denounced.