Delito fiscal: un crimen de cuello blanco

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Publication date
2017
Reading date
28-10-2017
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Abstract
FISCAL CRIME: A WHITE NECK CRIME Tax fraud is a direct attack against the constitutional principle of contributing to the maintenance of public expenditure in accordance with the economic capacity of each person, as set out in Article 31 of the EC, and constitutes a serious attack on the economic and social order. With these two premises, the definition of fiscal crime should be justified as a formula for criminal prosecution of the most serious fraudulent conduct. In the field of economic crime, tax offenses are the most characteristic type and with greater specific weight. The establishment of a complex fiscal system, necessary to maintain the Welfare State, has gone hand in hand with the changes in the economic system, which includes new financial and commercial conditions and structures adapted to globalization. See for example the number of periodic reforms that are taking place in the legislation on Personal Income Tax (IRPF) and, to a lesser extent, on Corporate Income Tax (IS). Together with the freedom of movement of people, goods and capital within the European Union, this has led to the appearance of ever more complex and organized criminal behavior, a matter which makes it difficult to discover. The incidence of these behaviors is motivated by illicit enrichment and is generally favored by societal forms and with highly sophisticated technical means. The criminalization of tax evasion, based on certain levels, seeks to escape this reality and ensure the effectiveness of the system of contribution to public expenditure. It is therefore intended to study fiscal crime, not from a dogmatic perspective - without belittling this approach - but considering the elements that from the criminology allow to understand in its context this criminal phenomenon: criminal prosecution, social practice, formal and informal social control and the personal and collective consequences of the current configuration of the system ... to end up proposing alternatives that are considered more beneficial.
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