aspg-26-2175-1792476811 20261020061331 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group Journal of Social Problems Research JSPR 2995-3200 2022 2 1 Paúl Alejandro C. Maldonado Docente Investigador de la Universidad Regional Autónoma de los Andes UNIADES - Extensión Riobamba, Ecuador Brandon Paul A. Caiza Estudiante de la Universidad Regional Autónoma de los Andes UNIADES - Extensión Riobamba, Ecuador Cristian S. Yuqui Villacrés Estudiante de la Universidad Regional Autónoma de los Andes UNIADES - Extensión Riobamba, Ecuador Margarita G. Alomía Estudiante de la Universidad Regional Autónoma de los Andes UNIADES - Extensión Riobamba, Ecuador 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 non-participant 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. 2022 16 24 2175 https://creativecommons.org/licenses/by/4.0/ 10.54216/JSPR.020102 https://www.americaspg.com/journal/26/article/2175 https://www.americaspg.com/storage/71698205093.pdf