A linha tênue entre o poder de polícia e o abuso de poder por parte dos agentes públicos fazendários no combate aos crimes tributários

Abstract

The work developed here deals with abuses of authority and power practiced by public inspection agents in the fight against tax crimes, when they do not respect or extrapolate the basic guarantees of citizenship and social interests. The main objective of the study was to explore the essence of state power, in order to explain how the slightest extrapolation of the power to investigate and punish can lead to impunity for those who commit crimes against the tax system. From a methodological point of view, the research approach was hypothetical-deductive. As research techniques and instruments, the study was developed through indirect documentation (bibliographical research in books and scientific articles) and documental research (court decisions and laws in the broad sense). The conclusion was that there is a need to implement a robust legal system in which abuses of power committed in the tax sphere can be effectively identified and swiftly repressed. In this way, by investing in education and training for public authorities, the fight against tax crimes will naturally be mitigated by the taxpayers themselves, as well as any extrapolations in public agents' demands for tax obligations from private individuals