SOCIAL SECURITY FRAUD: THE CRIMINAL IMPLICATIONS OF SOCIAL SECURITY FRAUD IN BRAZIL

Abstract

This article analyzes the criminal implications of social security fraud within the Brazilian legal system, focusing on its legal nature and the effects of such classification on criminal prosecution. The study is based on the understanding that the offense, provided for in Article 171, paragraph 3, of the Brazilian Penal Code, presents specific characteristics due to the legal interest it protects, which extends beyond individual property and directly affects society. The research examines the constitutive elements of the offense, as well as the legislative evolution introduced by Law No. 9.983/2000, which strengthened the criminal protection of social security. It also analyzes the doctrinal and jurisprudential divergence regarding the classification of the offense as a continuing crime or an instantaneous crime with permanent effects, highlighting the consolidation of the so-called dual legal nature by higher courts. Furthermore, the study addresses the role of criminal organizations, the increasing sophistication of fraud schemes, and the importance of preventive mechanisms such as technology and public compliance programs. The methodology is qualitative, based on legal-dogmatic analysis, supported by bibliographic research and case law. It is concluded that combating social security fraud requires an integrated approach that combines criminal enforcement with structural prevention.