Abstract

CENTENO MALDONADO, Paúl Alejandro; YUQUI VILLACRES, Cristian Salomón; GUERRA ALOMIA, Fernanda Margarita  and  MACAZANA FERNANDEZ, Dante Manuel. Tax fraud: an attack on the general interest. Universidad y Sociedad [online]. 2021, vol.13, n.2, pp. 50-56.  Epub Apr 02, 2021. ISSN 2218-3620.

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.

Keywords : Fraud; accounting; punishment; crime; falsification; simulation.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )