Crime de sonegação fiscal: estudo comparado entre Guiné-Bissau e Brasil

Abstract

This dissertation presents a comparative study on tax evasion in Guinea-Bissau and Brazil, analyzing the differences and similarities in legal, institutional, and practical aspects. The goal is to investigate how both countries define, monitor, and sanction this crime, as well as assess the effectiveness of their control mechanisms. The research highlights the importance of tax evasion for the economy and social justice, showing how tax avoidance harms public revenue and the equitable distribution of resources. In Brazil, tax legislation is strict and supported by well-developed institutions, such as the Federal Revenue Service and the Public Prosecutor's Office, to combat tax evasion. Sanctions are systematically applied, and criminal liability is frequently enforced. In Guinea-Bissau, despite the legislation being based on similar principles, its enforcement is limited due to resource constraints and a lack of institutional capacity, making it challenging to detect and punish offenders. The dissertation concludes that while Brazil has a stronger framework to tackle tax evasion, Guinea-Bissau faces significant institutional challenges. Strengthening fiscal institutions in Guinea-Bissau is recommended to improve tax justice and collection efficiency. Using a deductive method and empirical research, based on a literature review, the study suggests that the causes of tax evasion involve moral, cultural, political, and social factors common to both contexts, though with different impacts on each system.