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Crime de sonegação fiscal: uma análise do incumprimento fiscal no Brasil e efeitos decorrentes
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A tributação fiscal no Brasil e seus efeitos recorrentes tem sido objeto de estudo e de debate já alguns anos. O presente trabalho intitulado de “Crime de sonegação fiscal: uma análise do incumprimento fiscal no Brasil e efeitos decorrentes” traz um estudo sobre a evasão fiscal no Brasil, seus principais fundamentos e os efeitos negativos que essa prática traz para as políticas sociais. Foi realizada uma pesquisa bibliográfica em livros, artigos, dissertações e documentos oficiais, principalmente legislações, acerca do assunto, buscando embasamento teórico para contextualizar a temática. Posteriormente foram coletados dados sobre a arrecadação fiscal, a carga tributária, o Produto interno Bruto (PIB), o Índice de Desenvolvimento Humano (IDH), a sonegação fiscal, entre outras variáveis, a fim de mensurar o efeito da sonegação fiscal no Brasil. As principais bases de dados para tais coletas foram o site do Impostômetro, do Sonegômetro, da Receita Federal, do Instituto Brasileiro de Planejamento e Tributação (IBPT), entre outros. A partir dessa pesquisa foi possível constatar que o Brasil apresenta uma alta carga tributária, mas o retorno dos tributos arrecadados não é aplicado de maneira adequada. Esse fato contribui com a desigualdade social no país, juntamente com a prática da sonegação fiscal que deixa de contribuir com um valor extremamente considerável para o cofre público nacional.
Taxation in Brazil and its recurring effects have been the subject of study and debate for some years now. The present work entitled “Crime of tax evasion: an analysis of tax non-compliance in Brazil and its resulting effects” brings a study on tax evasion in Brazil, its main foundations and the negative effects that this practice has on social policies. A bibliographic search was carried out on books, articles, dissertations and official documents, mainly legislation, on the subject, seeking a theoretical basis to contextualize the theme. Subsequently, data were collected on tax collection, tax burden, Gross Domestic Product (GDP), Human Development Index (HDI), tax evasion, among other variables, in order to measure the effect of tax evasion in Brazil. The main databases for such collections were the website of the Impostometer, the Sonegometer, the Federal Revenue Service, the Brazilian Institute of Planning and Taxation (IBPT), among others. From this research it was possible to verify that Brazil has a high tax burden, but the return of the collected taxes is not applied properly. This fact contributes to social inequality in the country, together with the practice of tax evasion, which no longer contributes an extremely considerable amount to the national public safe.
Taxation in Brazil and its recurring effects have been the subject of study and debate for some years now. The present work entitled “Crime of tax evasion: an analysis of tax non-compliance in Brazil and its resulting effects” brings a study on tax evasion in Brazil, its main foundations and the negative effects that this practice has on social policies. A bibliographic search was carried out on books, articles, dissertations and official documents, mainly legislation, on the subject, seeking a theoretical basis to contextualize the theme. Subsequently, data were collected on tax collection, tax burden, Gross Domestic Product (GDP), Human Development Index (HDI), tax evasion, among other variables, in order to measure the effect of tax evasion in Brazil. The main databases for such collections were the website of the Impostometer, the Sonegometer, the Federal Revenue Service, the Brazilian Institute of Planning and Taxation (IBPT), among others. From this research it was possible to verify that Brazil has a high tax burden, but the return of the collected taxes is not applied properly. This fact contributes to social inequality in the country, together with the practice of tax evasion, which no longer contributes an extremely considerable amount to the national public safe.
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Keywords
Criminologia Carga tributária Reforma tributária Sonegação fiscal Brasil Criminology Tax burden Tax reform Tax evasion Brazil