Tax crimes are acts that the State determines as a crime in the payment of taxes and tributes.  It is in the interest of the State to collect taxes from taxpayers and, therefore, making certain actions or omissions a crime force the taxpayer to behave as determined, otherwise he may be punished.  It is very important to monitor and support a specialized lawyer at all stages, whether in the administrative or criminal spheres.

The most common among tax crimes is tax evasion (or tax evasion).  Tax evasion means hiding or omitting.  In Brazil, the tax burden is quite heavy and, therefore, it is quite common, even more in times of economic difficulties, for taxpayers to resort to tax evasion to ensure the survival and continuity of their business. Tax rules are also immensely complex and failing to act as determined by ignorance can be a crime.

Tax crimes originate in the administrative process, when the Tax Authorities fine the taxpayer who has tax irregularities. When tax irregularities are verified, there is an administrative process, which can be forwarded to the Public Ministry for investigation of the crime. Also, if the person makes an incorrect statement on purpose, alters an invoice, or issues an invoice that is not true, he also incurs this crime, whose penalty is two to five years in prison.  In any case, it is the criminal lawyer who is the professional capable of giving the necessary support, always guiding the best way to act.