Interinstitutional Action in the Fight against Tax Crime in Paraíba: A Legal-Forensic Analysis of CIRA/PB
Interinstitutional Action in the Fight against Tax Crime in Paraíba: A Legal-Forensic Analysis of CIRA/PB
DOI:
https://doi.org/10.51473/rcmos.v1i1.2025.978Keywords:
Crimes Against the Tax Order. Asset Recovery. CIRA. GAESF. Public prosecutor. Interinstitutionality.Abstract
This article examines the performance of the Interinstitutional Committee for the Recovery of Assets of Paraíba (CIRA/PB) in the fight against crimes against the tax order and related crimes. The model of joint action between the Public Prosecutor's Office, the Department of Finance, the Secretariat of Social Security and Defense and the State Attorney General's Office is analyzed, highlighting practical results, preventive measures and asset recovery strategies. The approach is qualitative, based on institutional data, integrated operations and extrajudicial actions, evidencing the effectiveness of interinstitutional work and its relevance to tax justice and the tax order.
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References
Constituição da República Federativa do Brasil de 1988.
Lei nº 8.137/90.
Lei nº 9.613/98.
Lei nº 10.684/2003.
Lei nº 12.382/2011.
Lei nº 12.850/13.
Lei Estadual nº 11.197/2018.
Resolução CIRA/PB nº 01/2022.
Crimes Contra a Ordem Tributária, Hugo de Brito Machado, 5ª edição, revista, atualizada e reformulada, Atlas, 2022.
Direito Tributário, Ricardo Alexandre, 14ª edição, revista, atualizada e ampliada, Editora Juspodovim, Edição 2020.
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Copyright (c) 2025 Renata Carvalho da Luz (Autor)
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