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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Asociacion Civil THEMIS
2013-07-01
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| Series: | Thēmis |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/themis/article/view/9584 |
| _version_ | 1819014947736125440 |
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| author | Roger Yon Ruesta Armando Sánchez-Málaga Carrillo |
| author_facet | Roger Yon Ruesta Armando Sánchez-Málaga Carrillo |
| author_sort | Roger Yon Ruesta |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-21T02:23:56Z |
| format | Article |
| id | doaj.art-6397382729a64be0ac6a6dbeed53bc72 |
| institution | Directory Open Access Journal |
| issn | 1810-9934 |
| language | Spanish |
| last_indexed | 2024-12-21T02:23:56Z |
| publishDate | 2013-07-01 |
| publisher | Asociacion Civil THEMIS |
| record_format | Article |
| series | Thēmis |
| spelling | doaj.art-6397382729a64be0ac6a6dbeed53bc722022-12-21T19:19:03ZspaAsociacion Civil THEMISThēmis1810-99342013-07-010642332549291Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perúRoger Yon Ruesta0Armando Sánchez-Málaga Carrillo1Consorcio Roger Yon & SMB AbogadosConsorcio Roger Yon & SMB AbogadosIn 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.http://revistas.pucp.edu.pe/index.php/themis/article/view/9584Política criminaldelito fiscalpolítica penal tributariaregularizaciónincentivosdefraudación tributaria |
| spellingShingle | Roger Yon Ruesta Armando Sánchez-Málaga Carrillo Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú Thēmis Política criminal delito fiscal política penal tributaria regularización incentivos defraudación tributaria |
| title | Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú |
| title_full | Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú |
| title_fullStr | Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú |
| title_full_unstemmed | Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú |
| title_short | Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú |
| title_sort | analisis critico de la politica criminal y del tipo de injusto del delito fiscal en el peru |
| topic | Política criminal delito fiscal política penal tributaria regularización incentivos defraudación tributaria |
| url | http://revistas.pucp.edu.pe/index.php/themis/article/view/9584 |
| work_keys_str_mv | AT rogeryonruesta analisiscriticodelapoliticacriminalydeltipodeinjustodeldelitofiscalenelperu AT armandosanchezmalagacarrillo analisiscriticodelapoliticacriminalydeltipodeinjustodeldelitofiscalenelperu |