OBJECTIVE IMPUTATION IN TAX CRIMES
Abstract
The financing of the guidelines set forth in the constitutional text, knowing the solidarity involved by the people who make up the State, as the main source of resources, comes from tax collection. In the sphere of the risk society, when it comes to taxation, tax violations assume special importance, especially when they require the intervention of Criminal Law, given the actors involved in the relationship, that is, the State and the taxpayer. This calls upon the legal practitioner, without exhausting the thesis, to reflect on this legal relationship. Specifically, in Criminal Law, guidelines are adopted for resolving facts considered typical and unlawful, so that what effectively contributes to the result is considered a cause for the application of the repressive statute. On the other hand, objective imputation presents an alternative theory for understanding this causal relationship, requiring that the result be covered by the purpose of protecting the standard of care, in the operation of classifying what is permitted or prohibited risk. From this perspective, this work will verify whether this theory is applicable to tax crimes, given the contemporary risk society.
