Cuestiones generales del delito fiscal

Diego Fernando Palomino-Flórez

doi:10.5377/rcijupo.v5i9.11343

General issues of fiscal crime

Authors

Diego Fernando Palomino-Flórez Universidad de Sevilla

Keywords:

Object of legal protection, tax fraud, perpetrators and participants, affected, victim

Abstract

The work presents a study about object of protection of the tax crime, as well as the determination of the authors and other participants in the crime, and who must be considered to be affected. Taking into account complexity of the tax evasion due to economic, tributary and administrative implications, between others.

Abstract
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PDF (Spanish)

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