Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú

In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a sp...

Full description

Saved in:
Bibliographic Details
Main Authors: Yon Ruesta, Roger, Sánchez-Málaga Carrillo, Armando
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Criminal policy
tax crime
criminal tax policy
regularization
incentives
tax fraud
Política criminal
delito fiscal
política penal tributaria
regularización
incentivos
defraudación tributaria
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110365
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 233-254
Tags: Add Tag
No Tags: Be the first to tag this record
Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú
Summary: In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a space for the commission of tax offenses. In the present article, the authors do research about the subject, noting that when legislators create incentives for the management of economic strategies, it produces an undesirable effect: it creates room for unfair tax crime. Therefore, we should seek to analyze the political-criminal aspects of the offenses listed above, based on a study of the work of the criminal law on taxation.

Similar Items