Tax crimes as a violation of the rights of vulnerable people

analysis of the role of the public prosecutor's office in defending public policies

Abstract

This study investigates the relationship between tax crimes—such as tax evasion—and the violation of the rights of vulnerable populations, emphasizing the impact of these practices on public revenue and the implementation of social policies. The context stems from the observation that tax evasion directly undermines funding for essential sectors such as health, education, and social assistance, thereby worsening inequality and social exclusion. The main purpose of the research is to analyze how tax crimes affect the realization of social rights and to assess the role of the Public Prosecutor’s Office in defending public policies and holding offenders accountable. The methodology employed is a bibliographic review with a quantitative and descriptive approach, based on rigorous academic and institutional sources such as articles, books, theses, dissertations, court decisions, and reports, retrieved from databases including Scielo, Google Scholar, and the Electronic Court Journal. The results indicate that tax crimes have a disproportionately severe impact on vulnerable populations, while the strategic actions of the Public Prosecutor’s Office—through legal measures, public policy oversight, and interinstitutional cooperation—are essential to ensure fiscal justice and fair allocation of public resources. It is concluded that strengthening the role of the Public Prosecutor's Office is essential to combat tax evasion and ensure the effective implementation of public policies that meet social rights, especially of the most vulnerable groups.