A prática do contrabando e do descaminho e os órgãos de fiscalização da criminalidade econômica, financeira e tributária em regiões de fronteira

Abstract

This work aims to examine the practice of smuggling and tax evasion by reflecting on the structure, performance, capacity, and effectiveness of actions taken by economic, financial, and tax crime enforcement agencies in border regions. The research will use techniques based on technical procedures, including bibliographic and documentary reviews of legislative texts, as well as data collection on the enforcement, combat, and repression of smuggling and tax evasion by customs authorities in border areas, with a special focus on the region between São Borja-RS and Santo Tomé-ARG. The work is organized into five chapters. The first chapter discusses the concepts of smuggling and tax evasion and their impacts on the economic, financial, and tax order. The second chapter addresses the penalties provided in the Penal Code for these crimes, with a focus on small-scale practices in border regions. The third chapter presents the structure of border regions and the impact of smuggling and tax evasion on crime in these areas. The fourth chapter attempts to understand the agencies responsible for customs enforcement, particularly concerning smuggling and tax evasion, from a criminal perspective with a critical approach. Finally, the fifth chapter reflects on the implications of the ineffectiveness of customs enforcement agencies in combating smuggling and tax evasion in border regions. The ineffectiveness of customs enforcement agencies in border regions has profound implications for tax collection, the formal economy, public security, and social cohesion. The loss of tax revenue, competitive inequality, increased crime rates, and loss of confidence in the system are some of the main impacts. To address these challenges, it is essential to adopt an integrated approach that includes investments in technology, increased human resources, international cooperation, and legislative reforms, as well as regional development policies. Only with more effective and coordinated enforcement will it be possible to significantly reduce the occurrence of these crimes and their negative impacts on the economy and society.