Da (im) possibilidade da aplicação da teoria da cegueira deliberada nos crimes contra a ordem tributária: uma análise a partir das teorias do dolo no direito penal brasileiro

Abstract

The purpose of this article is to analyze and present the study on the theories of malice adopted in the Brazilian legal system and on the so-called theory of willful blindness, in order to demonstrate the reasons that prevent the theory of willful blindness from being observed and consequently applied in crimes committed against the tax system in Brazil. The objective of this paper is to list, in accordance with the current legal system, the factors that prevent the theory of willful blindness from being applied to crimes against the tax system, due to the fact that the aforementioned theory is already being applied in other crimes in the country. It will be explained throughout the paper how its possible applicability in crimes against the tax system would seriously clash with the theories and species of malice adopted in the current Brazilian legal system.