摘要：This paper analyzes the constitutional treatment ofthe punishing termination of tax crimes punishable due to fullpayment of the taxes evaded or the suspension of the punitiveclaim for their inclusion in programs for sub-division. It wasadopted the literature and document research. It was found thatthe national tax policy, expressed by the regular explicitprivileges, stimulates the default and cash flows of criminalswith public funds, and that the preferential treatment orientedto tax criminality attacks the Brazilian constitutional order bypreventing the distribution of wealth and violating the principleof ability to pay.
关键词：Tax crimes. Punishing termination. Brazilian Federal Constitution. Ability-to-pay principle.;Crimes tributários. Extinção de punibilidade. Constituição Federal. Capacidade contributiva.
