Gradação das multas tributárias: estudo sobre a aplicação do princípio da proporcionalidade em matéria sancionatória

Abstract

While reflecting on the theme of the incidence of tax sanctioning rules in Brazil, it was perceived that there is a real failure in the way of penalizing taxpayers. Tax fines are very high and mostly unpayable, this enormous disproportion increases judicial and administrative litigation. Thus, when not canceled, the fines need to be amnestied, so it become necessary to issue special installment laws that forgive almost all fines and interests. Given this vicious cycle, the objective of this thesis is to propose improvements to the Brazilian sanctioning system, starting precisely from the principle of everything: disproportionate fines. Therefore, by examining the principle of proportionality and the lessons that the dosimetry of criminal penalties can provide, we present a proposal of a national general rule that imposes limits on tax fines and provides criteria for increasing and decreasing penalties, so as to enable the establishment of penaltys that´s commensurate with the gravity of the infringements