Defraudación tributaria: Un atentado al interés general

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

Resultado de la investigación: Contribución a una revistaArtículorevisión exhaustiva


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.

Título traducido de la contribuciónFraud: An attack on the general interest tax
Idioma originalEspañol
Páginas (desde-hasta)50-56
Número de páginas7
PublicaciónUniversidad y Sociedad
EstadoPublicada - 2021

Nota bibliográfica

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

Palabras clave

  • Accounting
  • Crime
  • Falsification
  • Fraud
  • Punishment
  • Simulation


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