Desenvolvimento através da constitucionalização do direito penal : uma análise a partir da persecução dos crimes tributários

Abstract

This study provides a quantitative-qualitative and expositiva research wich examines the suspension causes special or foreseen extinguishing of punshability in Law 10.684/03 as practical legal instruments that confer a selective character to the punitive ones and promote the incautiousness in the guardianship of the social development. Of this form, it is formulated hypothesis of a conflict between the constitutional speech and practical criminal as evil remnants of the liberal paradigm of state. This hypothesis is verified through the dialetic method and comparative analysis applied in the comment of the persecution of the crimes against the order tax and of the delicts of robery, previdenciárias tax evasion and fraud, observing itself, still, the averse application of the principle of insignificance, which initially had appeared to benefit the irrelevant crimes and nowadays has been applied to serve the wealthy and the white-collar crimes. The study also verifies the use of criminal proceedings improperly by the state, aiming revenue collection, which reveals a perverse way of collecting tax credits.