A DICOTOMIA ENTRE EVASÃO E ELISÃO FISCAL EM RELAÇÃO A JURISPRUDÊNCIA DO STF

Abstract

This paper aims to see whether a detailed analysis of the STF's case law can contribute to a clear definition of the distinction between tax avoidance and tax evasion. The general objective is to investigate the criteria used by the STF to make this distinction. The first step is to analyze the elements that characterize tax evasion, highlighting its conduct as a crime. It then looks at tax avoidance as an element of the National Tax System, associating this institute with tax planning. Finally, the STF's behavior in these two institutes is examined, based on a detailed study of Indirect Action of Unconstitutionality 2.446. The research uses a hermeneutic approach, based on the interpretation of the law and case law, and a hypothetical-deductive approach since a hypothesis was established to be tested in the course of the text, in addition to applying documentary research techniques. As a result, it was observed that the criteria adopted by the STF contribute to a precise definition of the dichotomy between tax evasion and tax avoidance.