ResumoE ste trabalho analisa se as ações dos entes públicos em investigações fiscais são limitadas pelo medo. Por hipótese, a ação de servidores públicos honestos é condicionada pelo medo de serem qualificados como aqueles com conduta reprovável. Sob a perspectiva das teorias do medo, da ética teleológica e da Ação Racional, descreveu-se esse fenômeno, a partir da variável legal enforcement, integrante das teorias da evasão fiscal. Por meio de entrevistas com magistrados, auditores fiscais, advogados e contadores, constatou-se que toda ameaça, pressão social e riscos provocam medo no tomador de decisão tributária, que tenderá a não mais decidir contra os interesses do Fisco.Palavras-chave: Ética do Medo. Servidores Públicos. Sonegação fiscal. Execução jurídica. AbstractT his paper examines whether the actions of public entities in tax investigations are limited by fear. By hypothesis, the action of honest public servants is conditioned by the fear of being qualified as those with misconduct. From the perspective of theories of fear, and teleological ethics of Reasoned Action, described this phenomenon, from the legal enforcement variable, belonging to the theories of tax evasion. Through interviews with magistrates, tax auditors, lawyers and accountants, it was found that any threat, pressure and social risks cause fear in the tax decision maker, who tend not to decide more against the interests of the Treasury.
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