Repensar la clasificación de los impuestos en el derecho brasileño

In the modern world, there is a clear phenomenon of impoverishment of legal science due to its disengagement from ethics, which must remain present and intact in the elaboration, interpretation and application of laws. Starting from the dimensions that surround the analysis of a crime (philosophical, political and legal-scientific), does the crime of evasion tax must aim at legal protection of the Treasury or the fundamental and solidarity duty of Paying taxes? Pay taxes, for the purposes of its configuration in the field of criminal law? The objective of this article is to analyze, even if superficially, the criteria of interpretation and application of the ethical foundations of taxation Western, since life in a society democracy requires citizens to fully exercise of fiscal solidarity, given its fundamental duty to pay taxes, depending on their economic capacity, for the achievement of the common good, so that whoever does not do so, intentionally, is committing a conduct deserving of criminal reproach

Corporate Taxation and Avoidance · Finance, Taxation, and Governance · Philosophy · Taxation and Compliance Studies