A onerosidade tributária e a corrosão do princípio da capacidade contributiva geradas pelo fenômeno da evasão fiscal

Abstract

Tax Law is a branch of Law intrinsically related to society, since all those who compose it behave, in one way or another, as taxpayers, more specifically, taxpayers. The duty to pay taxes is sustained, mainly, in the face of a constitutional solidarity, foreseen in the initial articles of the Constitution. Obviously, the payment of taxes is limited by the precepts of equality and the ability to pay, the latter specific to the tax sector. However, it is well known that the practice of tax evasion, extremely common in Brazilian reality, compromises public finances and causes an imbalance in the tax relation, since often those who incur in the commission of this infraction, are taxpayers that holds a greater financial possibility to compete and cooperate with the national collection. Thus, this course completion work intends to address this phenomenon of tax evasion, more specifically in the case of large companies and corporations, since this attitude displaces core tax assumptions, considering that these taxpayers have more effective conditions to collaborate with the national collection. It also seeks to list the reasons that lead to the commission of this infraction, as well as its concept, repercussions in the criminal sphere, as well as possible solutions that may prevent or neutralize the perpetuation of this conduct, all for the sake of fiscal justice