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Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud

Authors: Echavarría Ramírez, Ricardo;

Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud

Abstract

The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Also discusses how has faced the problem of tax avoidance, from the perspective by the legal doctrine and the S

En el texto se analiza el problema de los límites de la conducta penalmente relevante en el delito de defraudación tributaria, concretamente en relación con los comportamientos en fraude de ley. Adicionalmente se analiza la forma se ha enfrentado el probl

Country
Colombia
Related Organizations
Keywords

Tax fraud. Tax avoidance. Financial engineering. Financial innovation., Delito de defraudación tributaria. Fraude de ley. Ingeniería e innovación financiera y tributaria.

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green