Crime de responsabilidade: uma abordagem das pedaladas fiscais como constituição de infrações políticos-administrativos.

Abstract

By virtue of the classical liberalism and the Liberal State influence, limitations were resorted by the constituent powers of the original constituent power, especially in relation to the entitlement of the sovereign. Materialized in a Constitution, these limits establish the structural function of the State and the internal organization of the public powers, besides the harmony and independence between them. The accountability of the public agents is, in this manner, placed rationally, respecting the constitutional provision and the entitlement of the exercise, and it is therefore up to the owner to respond to society. From this perspective, some principles of the rule of law are elucidated, based on the accountability, in all spheres of power, of the public agents for their actions and conduct. The Declaration of the Rights of Men and Citizenship, the theory of the tripartition of powers, and the American and English model of crimes of responsibility influenced the Brazilian legal system since its first constitution, the one in 1824. With the evolution of the Brazilian State, responsibility crimes have covered up different situations over the years. With the advent of the 1988 Constitution and the systematization related to the law, the crime of responsibility to custody, among other things, the common good, balance and budgetary transparency. Retained in the various hypotheses, there is the fiscal pedal, the subject of this work, as a possible incidence for the commission of the crime of responsibility. And it is what is analyzed, if the institute of fiscal pedaling it’s a hypothesis of political-administrative infractions, or it isn’t. On the occasion, the method of bibliographic research was used, allowing the definition of institutes and principles of recent doctrine, in addition to the inclusion of constitutional precepts under Laws 1.079/50, Fiscal Responsibility Law and Law 13.332 / 16. The work understands three chapters, which the first reflects the principles of financial law tied up to the institute of fiscal pedaling, its concepts and exceptions; the second chapter deals with the analytical study of political-administrative infractions, kinds, active subjects, protected assets and coverage hypotheses of crimes of responsibility; and, finally, the third chapter discusses the meaning of fiscal pedals and their subsumption as a crime of responsibility, and also puts a comparative analysis between the process of the last concrete impediment case of the Chief Executive and the relevant legal text. Therefore, based on the assumptions of the Financial Law, the constitutional and subconstitutional crime texto of responsibility, it is concluded that the fiscal pedals represent a crime of responsibility, although we recognize a higher flexibility regarding this institute.