Administrative political infringements (the crimes of liability) and its differentiation of the crimes of fiscal responsibility

Abstract

Recently, we have experienced in the Brazilian political scene a impediment of the chief executive officer (Impeachment). In face of that, it is necessary to clarify to the society the reasons that may motivate this procedure. This mechanism is applied to certain public officials when they commit crimes of responsibility. The study does not analyze the acts of public authority that motivated the current process, but rather aims at conceptualizing, characterizing the offenders of such crimes, the penalties applied, as well as promoting their differentiation with crimes of f iscal responsibility (crimes against public finances). In the course of the research, the description of these two types of crimes was developed, the acts that characterize each one, its active subjects and applicable sanctions. The methodology used was based on the bibliographical review, through the consultation of books, articles and publications related to the subject, and in documentary research through the analysis of legal provisions (Federal Constitution, laws and decrees). It can be concluded that the study in question can be a mechanism for disseminating information to society, providing knowledge to seek a more effective control over public accounts, while it will require the public agents (rulers and other administrators) more planned actions and transparent.