A tutela da responsabilidade fiscal no Código Penal Brasileiro

Abstract

The state, to achieve the purposes for which it is intended, one needs to perform financial activities properly controlled, both as to revenue generation, such as the execution of expenditure according to priorities established by the Budget Law. These priorities have as parameter the fundamental values established by the Federal Constitution. Public finances give support to the satisfaction of social needs. In this context, the Fiscal Responsibility Law represents the consolidation of a new tax regime in Brazil accompanied by fiscal stability are fundamental for sustained development of the Brazilian economy. In continuing the program of fiscal responsibility, Law No. 10,028 of October 19, 2000 Penal Code introduced in the title reserved for crimes against Public Administration, a chapter aimed to offenses against public finances with the types mentioned articles 359-A Article 359-H of the Criminal Code. Crimes against public finances require complementing related to established concepts in types. The types are presented either as criminal damage, sometimes as crimes of danger. His protection by the criminal law may prove, at times, unnecessary front of his effective protection of other branches of law. A violation of the precepts established by the Fiscal Responsibility Law can generate a series of sanctions, among them: civil liability for an act of administrative misconduct, administrative, giving effective protection to public finances, without the intervention of criminal law