Taxes are the main source of funds for the financing of the State, and their fraudulent subtraction is a behavior that constitutes the crime of tax evasion. The research evaluate the tax penal legislation in 38 countries, with data obtained and prepared by CIAT, to better understand how the other states face the crime of tax evasion, especially the procedure of the extinction of the penal prosecution by the payment of the taxes, to know what mechanisms are used for that purpose. We analyzed some elements of the criminal law, the procedure of the extinction of penal liability and other instruments used to guarantee the efficiency of the collection. It was found that, unlike the Brazilian model, the great majority of the countries present severe restrictions for the use of the procedure.

Author: Flávio Vilela Campos

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