TAXATION OF ILLEGAL ACTS AND THE PRINCIPLE PECUNIA NON-OLET

Abstract

This study aimed to analyze the doctrinal conflict present in the possibility of taxation of illicit acts, from the perspective of the Pecunia Non Olet tax principle. By outlining goals to achieve the proposed objective, the aim is to highlight the concept and purpose of taxes in a national scenario. Next, the form of taxation adopted by the National Tax System is clarified. Next, the doctrinal understanding regarding the Pecunia Non-Olet principle is highlighted, emphasizing the positions that admit its admissibility and inadmissibility in the national tax system. Finally, the jurisprudential understanding, guided by the Superior Courts, is demonstrated. To achieve the proposed objective, bibliographic research was carried out, using a qualitative approach, in November 2024. Therefore, the objective of the study was achieved by explaining the doctrinal conflict regarding the possibility of illicit taxation in a national scenario, following the perspective of the Pecunia Non-Olet principle. In support of the centrality of the topic, the concepts and purposes of taxes in Brazil were highlighted, in addition to elucidating the form of taxation adopted by the National Tax System. Next, the doctrinal understanding regarding the arguments of admissibility and inadmissibility of illicit taxation was highlighted, followed by the jurisprudential positions adopted in the country, guided by the Superior Courts.