Symbolic Character of Penalty of Social Security Contribution Evasion Crime

Abstract

Social Security has “general arrangements, of contributive character and compulsory membership, observed criteria that preserve financial and actuarial balance”, with defrayment, mainly, by social contributions, if not forwarded, configures crimes typified in art. 168-A (social security misappropriation of funds) and 337-A (evasion crime of social security contributions) of Penal Code. The need of incidence by penal punishment in withholding crime of social security contributions face of extinction of criminal liability for the payment of debt comes up the legitimacy (or not) of criminalize this behavior by symbolism of the penalty, and levy aspect, and minimal criminal law idea.

Keywords

• Crime
• Sonegação de Contribuição Previdenciária
• Caráter Simbólico da pena