Brazil grapples with inequalities worsened by chronic tax evaders who amass billions in fiscal debts without effective punishments. A Senate bill aims to define and restrict these debtors, barring them from benefits and public bids. The proposal underscores the need to treat fiscal crimes more rigorously than other property offenses.
Brazil is marked by economic, legal, and social inequalities, with disparities in treatment across classes, races, and genders. Policies like income redistribution, progressive taxation, and affirmative actions aim to address this, but legal privileges persist for chronic tax evaders. These agents, about 1,200 individuals, accumulate over R$ 200 billion in tax debts, structuring their economic activities around concealment and fiscal fraud. Their behavior distorts competition, harms the business environment, and burdens public finances and social programs.
The country lacks a specific legal framework to combat them. They receive fiscal benefits, participate in bids and concessions. In fiscal criminal proceedings, they can extinguish punishment by paying debts even after final conviction, encouraging delays. In contrast, common crimes like theft or misappropriation are punished regardless of restitution.
"No other serious country treats with such benevolence those who persistently breach fiscal rules," states the piece, signed by a lawyer and criminal law professor at USP and the Special Secretary of the Federal Revenue.
Under discussion in the Federal Senate, Complementary Bill 125/2022 establishes the Taxpayer Defense Code and defines the chronic debtor as one with federal tax credits equal to or exceeding R$ 15 million, equivalent to more than 100% of known assets, maintaining irregularity for at least four consecutive periods or six alternated in 12 months, without justifications like calamities or execution frauds. If classified, they will be barred from fiscal benefits, bids, public administration ties, and taxpayer registries. Moreover, they cannot extinguish criminal penalties by settling debts.
The bill's slow progress reveals the strength of interests favored by outdated legislation, perpetuating inequalities.