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...

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