SOUSA, L. M. P.; http://lattes.cnpq.br/0159776339632971; SOUSA, Lanna Maria Peixoto de.
Resumen:
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.