Um estudo crítico sobre a deslegitimidade político-criminal e dogmática acerca da extinção da punibilidade do injusto penal tributário face ao comportamento pós-delitivo reparador do agente: ênfase à particular hipótese do artigo 2º, II da lei nº 8.137/90

The present work has as object the critical analysis of the extinction of the punishment in the tributary offenses against the behavior after delinquency of agent repairing, sustaining a critical position in face of the adopted criminal policy. A bibliographical and jurisprudential research systems was used, and analyzed the relevant legislation. The research is necessary because it brings into the agenda a multidisciplinary subject and, usually, of little academic visibility. In the penalits for tax evasion, when the agent evader pays the defrauded tribute, occurs the total suppression of the criminal liability. There is no timeframe for making the payment. Therefore, even if reparation is given after the final sentence ruling, there will still be a complete cancellation of the sentence. The extinction of punishment is based on the anticipated satisfaction of the purposes of the sentence, dispensing your application. From the study it was verified that the extinction of the punishment of the unjust criminal tax against the payment of the defrauded tribute is inadequate criminal policy, since the after delinquency remedial behavior of the agent does not serve all the purposes of the criminal sanction, the institute does not contribute to the Repression of the delinquent practice, and dispenses to the agent disproportionate treatment with the Brazilian legal system. Changes are necessary in the institute, so as to bring it into line with the national legal order. It would be appropriate for the agent's post-deluge remedial behavior to be treated as a generic attenuator, and for the legislator to set a time frame for repair.