A expans??o do direito penal sob o influxo da ???administrativiza????o??? dos crimes tribut??rios: pr??vio exaurimento da via administrativa e a????o penal nos crimes contra a ordem tribut??ria

Abstract

Como a atual sociedade, tamb??m o Direito Penal est?? passando por um processo de intensas mudan??as. A sociedade p??s-industrial, com a crescente complexidade inerente a ela, assim como as demandas objetivas e subjetivas por mais seguran??a vem exigindo do Direito Penal um papel cada vez maior nos processos de regula????o social. Constata-se a exist??ncia de uma tend??ncia nas legisla????es no sentido da introdu????o de novos tipos penais, assim como um agravamento dos j?? existentes, que se pode considerar uma ???reinterpreta????o??? das garantias cl??ssicas do Direito Penal substantivo e do Direito Processual Penal. Essa tend??ncia, denominada ???expans??o???, tem levado a cria????o de novos ???bens jur??dicos penais???, amplia????o dos espa??os de riscos jur??dicos-penalmente relevantes, flexibiliza????o das regras de imputa????o e relativiza????o dos princ??pios pol??tico-criminais de garantia. O presente estudo ?? a an??lise deste fen??meno de expans??o, bem como o designado de administrativiza????o do Direito Penal em sua inter-rela????o com os crimes tribut??rios tal como foram positivados no ordenamento jur??dico-penal brasileiro e em face de sua recep????o jurisprudencial nos Tribunais Superiores. Antes que uma discuss??o dogm??tica t??pica sobre os tipos penais tribut??rios vigentes nas leis penais brasileiras, o objetivo do estudo ?? co-relacionar o fen??meno da administrativiza????o com a modula????o legislativa e jurisprudencial a eles conferida, para inferir sobre a legitimidade de sua pr??pria criminaliza????o. Vale observar que o tema est?? intimamente relacionado ?? independ??ncia e autonomia das inst??ncias administrativa e criminal, motivo pelo qual sem tal premissa o assunto n??o pode ser analisado.As wellas current society, criminal law is also undergoing a process of intense transformation.The post-industrial society, with itsincreasingly inherent complexity, in additionto the objective and subjective demands for more security, required from criminal law an accumulative role in the processes of social regulation.There appears to be a trend in the legislation for the introduction of new criminal types, as well as the worsening of the existing ones, indicating a ???reinterpretation??? of the classic guarantees of the substantive criminal law as well asthe criminal procedure law.This trend, called ???expansion???, has led to the creation of new ???criminal legal interests", increased opportunities for legally relevant legal risks, and relaxedthe rules of attribution and relativity of political and criminal principles of guarantee.The present study was to analyze this phenomenon of expansion in addition to the fact that criminal law is becoming administrative in its relationship with tax crimes asin the Brazilian legal and criminal law and in the face of its jurisprudential reception in the Superior Courts.Rather than a topical dogmatic discussion of the tax criminal types existing in the Brazilian penal laws, the purpose of the study is co-relate the administrative phenomenon with the legislative and judicial modulation conferred upon them, to infer about the legitimacy of their own criminality.It is worth pointing the close relationbetween the theme and the independence and autonomy of administrative and criminal authorities, which iswhy suchpremise absence prevents the analysis of this matter

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