Tax Crimes and the Extinction of Punibility for Payment: A Means of Adverse Selection and Moral Risk?
DOI:
https://doi.org/10.31501/ealr.v15i01.13236Abstract
This paper analyzes whether the extinction of the punishment of tax crimes, provided for in art. 9, §2º, Law nº 10.684/03, influences opportunistic behavior of taxpayers that result in adverse selection and moral hazard. With logical-deductive methodology and doctrinal and jurisprudential analysis of the Superior Court of Justice and the Federal Supreme Court, as well as the instruments of the Economic Analysis of Law, adverse selection and moral hazard applicable in the relationship between State and taxable person were analyzed. It was noticed that tax legislation and jurisprudence influence the non-compliance with tax obligations. For one thing, it keeps the big evaders in the market. For two reasons, it induces the practice of tax evasion. It was concluded that the extinction of the punishment for the payment of Law nº 10.684/03, influences, in fact, the practice of opportunistic behaviors of the taxpayers that result in cases of adverse selection and moral hazard.
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