Arrest for the non-payment of ICMS stated

Abstract

Arrest for non-payment of declared ICMS is an extremely relevant issue for our society, as it affects fundamental rights and guarantees. Instigates a matter regarding the classification by the conduct of the entrepreneur to declare and not pay a tax to the tax authorities. The tribunal recognized the possibility of imprisonment, which leads to scrutinizing the legal aspects related to the possibility of classifying the non-payment of the declared ICMS, highlighting the most appropriate means for receiving the tax. It tried to conceptualize the tax by explaining its effects, clarifying and demonstrating the purpose of criminal law applied to tax matters, analyzing the consequences of legitimizing the use of legal branch as an instrument of fiscal policy. The effectiveness of using criminal law to resolve defaults was analyzed and discussed and, finally, it was evaluated and concluded the need to observe the criterion of use as the ultimate ratio. Thus, it was sought through qualitative research to answer the question. It is concluded in the study that, even if the objective of tax collection to public coffers is reached, the means employed for coercion of payment using state power imperiously ignores relevant principles so dear to all society, revealing that it is not the most appropriate. Better efficiency would be to adapt and improve tax enforcement and apllications of tax asministrative means to combat default.