Social Security criminal law and social tax criminal law

contribution for its delimitation before the economic criminal law

Abstract

This study has as object the crimes against the Social Security, which may be called also as Security tax crimes. The problem to be faced is what is the epistemological status of the Social Security criminal law; if it is an autonomous discipline or, maybe, a branch of the economic criminal law. The method of research is the hypothetical-deductive, starting of the major premise to the minor, through the technique of bibliographic and jurisprudential revision. The hypothesis is that the Social Security criminal law do not constitute an autonomous discipline of study; also, it is not a simple branch of the economic criminal law, given that there are also traditional crimes embraced by the concept, so that the true criterion to measure the criminality in question is the offense to criminal law objects protected by the Social Security criminal law.

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Author Biography

Ramiro Gomes von Saltiel, PUCRS

Mestre em ciências criminais pelo programa de pós-graduação em ciências Criminais da PUCRS (bolsista PROEX-CAPES). Especialista em ciências penais pela PUCRS. Realizou Iniciação Científica junto ao Laboratório de Ciências Criminais do IBCCRIM (Porto Alegre/RS, edição de 2017). Tem experiência de pesquisa em temas de teoria geral do delito, direito processual penal e crimes tributários e contra a seguridade social no Brasil. Participou de diversos eventos acadêmicos, tendo também publicado textos científicos em revistas e livros. Tem experiência na docência, como estagiário docente, tendo acompanhado o prof. Dr. Marcelo Almeida Ruivo, na PUCRS. Advogado e pesquisador.

Published
2021-10-07
How to Cite
VON SALTIEL, Ramiro Gomes. Social Security criminal law and social tax criminal law. Journal from the Judiciary Section of Rio de Janeiro, [S.l.], v. 25, n. 52, p. 9-35, oct. 2021. ISSN 2177-8337. Available at: <http://lexcult.trf2.jus.br/index.php/revistasjrj/article/view/530>. Date accessed: 13 aug. 2026.