A reparação do dano nos crimes patrimoniais e contra a ordem tributária: em que medida há uma violação ao princípio da igualdade em sua esfera material?

Abstract

In general terms, the present study proposes to carry out a comparison between the conducts perpetrated by the authors of the crimes of theft and tax evasion, as well as to contrast the treatment given to each of them, in the event that the damage is repaired by the agent. , against the principle of material equality. To carry out the opposition of the crimes in question, it will be necessary to expose the different possible legal effects, for each one of them, as a result of the damage repair by the agent. Thus, it is essential to discuss the institute of subsequent regret, provided for in article 16 of the CP, of the mitigating factor of art. 65, III, “b” of the CP and the extinction of punishment, prescribed for tax crimes, upon discharge of the tax debt, pursuant to art. 9, §2 of the Law. 10,684/03. In addition, it will discuss the similarities and differences between the types, in order to find out if there is a reason that justifies the different treatment. Finally, the legislation will be analyzed from the perspective of the principle of material equality and the discussion will permeate the issue of selectivity of Criminal Law, as well as alternatives to readjust the legal system with regard to the raised issue.