Defraudación tributaria: Un atentado al interés general

Translated title of the contribution: Fraud: An attack on the general interest tax

Paúl Alejandro Centeno Maldonado, Cristian Salomón Yuqui Villacrés, Fernanda Margarita Guerra Alomía, Dante Manuel Macazana Fernández

Research output: Contribution to journalArticlepeer-review


Economic fraud has been a crime little controversial in the media and social networks, it is part of white-collar crimes, that is, those that are committed by economic powers. In this context, with this paper we analyzed the causes that make up the tax fraud, established in Art. 298 of the Comprehensive Criminal Organic Code, in order to generate a distinction with administrative sanction. For the collection of information, qualitative techniques such as bibliographic review were used, as well as the nonparticipant observation of news bulletins to buy the doctrine with the facts of social commotion. The main result is the determination of deprivation of liberty in cases where the fiscal tax infraction constitutes a crime.

Translated title of the contributionFraud: An attack on the general interest tax
Original languageSpanish
Pages (from-to)50-56
Number of pages7
JournalUniversidad y Sociedad
Issue number2
StatePublished - 2021

Bibliographical note

Publisher Copyright:
© 2021, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.


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