Aplicação da teoria do direito penal do amigo: uma análise da sua influência sobre a perspectiva da lei 10.684/2003

Abstract

This study aims to analyze the application of the Theory of the Criminal Law of the Friend and its influence on the Brazilian legal system, particularly from the perspective of Law No. 10.684/2003, which established the Special Installment Program (PAES). The research seeks to understand how this legislation, by providing for the suspension of criminal prosecution and the extinction of punishability through the full payment of tax debt, materializes a model of penal selectivity and privilege directed toward economically powerful agents. A qualitative and bibliographic methodology was adopted, based on classical and contemporary legal doctrines, scientific articles, legislation, and judicial decisions, with special emphasis on the theoretical contributions of Eugenio Raúl Zaffaroni, Juarez Cirino dos Santos, and Salo de Carvalho. The study begins with the observation that the Brazilian criminal justice system does not operate equally but rather selects and differentiates individuals according to their social status, punishing the economically vulnerable while benefiting those with financial power. In this context, Law No. 10.684/2003 is analyzed as a concrete example of the functioning of the so-called Criminal Law of the Friend, as it allows tax crimes to be extinguished by simple payment, transforming criminal law into a collection mechanism. The results show that this legislation, under the pretext of encouraging fiscal regularization, consolidates unequal treatment and perpetuates structural privileges. It is concluded that the application of the Theory of the Criminal Law of the Friend, in light of this law, reveals a selective and contradictory justice system that violates the constitutional principles of equality, morality, and justice within the Democratic Rule of Law.