Arrependimento posterior e seletividade penal: a resposta legislativa não isonômica em relação a crimes tributários e crimes patrimoniais

Abstract

In general terms, what is intended in this study is, in fact, to reflect on the Criminal Law, in order to demonstrate how the reproduction of the social values ​​of a hierarchized society influence, directly or indirectly, its theoretical construction and its practical action. Such a problem pervades the violation of criminal principles - Equality Principle; Principle of Insignificance and the Minimum Intervention Principle - from a specific approach of the intrinsic penal selectivity in art. 16 of the Brazilian Penal Code. It seems clear that the debate on whether or not equal treatment of criminal law in relation to the population is always very important for trying to advance socially and to enforce what is foreseen in the Constitution. In order to achieve all that is possible, the present study focuses on the following question: to analyze the institute of later repentance (article 16 of the CP), in order to demonstrate the legal treatment differentiated in relation to crimes patrimonyise and crimes against tax.