title: Tributação do produto ou proveito do crime: uma análise segundo o constructivismo lógico-semântico
abstract: The theme of this research is the taxation of the proceeds or profits of crime, which is part of the broad theme of the so-called taxation of illicit acts.It is understood that the taxation of the proceeds or profits of crime does not offend the clause "shall not constitute a sanction for an unlawful act" of article 3 of the National Tax Code, and is supported by article 118 of the same law.However, in cases where the proceeds or profits of crime are confiscated following a criminal sentence, it