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Journal of Social Problems Research

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Online: 2995-3200
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Journal of Social Problems Research
Full Length Article

Volume 2 • Issue 1 • PP: 16-24 • 2022

Tax Evasion: An Attack on the Public Interest

Paúl Alejandro C. Maldonado 1*
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,
Brandon Paul A. Caiza 2
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,
Cristian S. Yuqui Villacrés 2
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,
Margarita G. Alomía 2
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1Docente Investigador de la Universidad Regional Autónoma de los Andes UNIADES - Extensión Riobamba, Ecuador
2Estudiante de la Universidad Regional Autónoma de los Andes UNIADES - Extensión Riobamba, Ecuador
* Corresponding Author.
DOI https://doi.org/10.54216/JSPR.020102
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© 2022 The Author(s). Published by ASPG. This article is licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

Received: March 11, 2022 Accepted: December 11, 2022
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Abstract

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.

Keywords

Fraud accounting punishment crime falsification simulation.

References

 

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[2]    Colina Ramírez, E.I (2009). La defraudación tributaria en el código penal español. (Análisis dogmático del artículo 305). (Tesis Doctoral Inédita). Universidad de Sevilla, Sevilla.

[3]    Falcón y Tella, Ramón (1995). El fraude a la ley tributaria como un mecanismo para gravar determinadas economías de opción, Revista Técnica Tributaria. No. 17.

[4]    Franklin Barriga Bedoya (2011). Paraísos Fiscales, en El Lavado de Activos en Iberoamérica y la Necesidad de la Armonización Legislativa. Ecuador: Artes Gráficas Señal Impreseñal Cía. Ltda.

[5]    Iglesias Río, M. A. (2003). La regularizacion fiscal en el delito de defraudación tributaria: un análisis de la «autodenuncia», art. 305-4 CP. Valencia: Tirant lo Blanch.

[6]    Montaño Galarza, César (2006). Manual de Derecho Tributario Internacional. Quito: Corporación Editora Nacional.

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[8]    Orellana Wiarco, Octavio (2004). El Delito de Defraudación Fiscal. Tomo I. 2da ed. México: Ed. Porrúa.

[9]    Patiño Ledesma, Rodrigo (2008). Sistema Tributario Ecuatoriano, Tomo I, Principios del Derecho Tributario y Régimen Tributario Administrativo, Quito.

[10] Serrano Antón, Fernando y Zapata Sónia (1998). Infracciones y Sanciones Tributarias Derivadas del Uso de Paraísos Fiscales: Un estudio comparado entre España y México. En XIX Jornadas Latino-Americanas de Derecho Tributario. Lisboa: Instituto Latinoamericano de Derecho Tributario.

[11] Tapia Tovar, José (2006). La evasión fiscal. México: Ed. Porrúa.

[12] Torres López, Mario Alberto (2005). Teoría y práctica de los delitos fiscales. México: Ed. Porrúa.

[13] Troya Jaramillo, José Vicente (2011). Estudios de Derecho Tributario. Quito: Corporación Editora Nacional.

[14] Troya Jaramillo, José Vicente (1984). La Interpretación de la Ley tributaria en el Ecuador en estudios de derecho tributario. Quito: Corporación Editora Nacional.

 

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Maldonado, Paúl Alejandro C., Caiza, Brandon Paul A., Villacrés, Cristian S. Yuqui, Alomía, Margarita G.. "Tax Evasion: An Attack on the Public Interest." Journal of Social Problems Research, vol. Volume 2, no. Issue 1, 2022, pp. 16-24. DOI: https://doi.org/10.54216/JSPR.020102
Maldonado, P., Caiza, B., Villacrés, C., Alomía, M. (2022). Tax Evasion: An Attack on the Public Interest. Journal of Social Problems Research, Volume 2(Issue 1), 16-24. DOI: https://doi.org/10.54216/JSPR.020102
Maldonado, Paúl Alejandro C., Caiza, Brandon Paul A., Villacrés, Cristian S. Yuqui, Alomía, Margarita G.. "Tax Evasion: An Attack on the Public Interest." Journal of Social Problems Research Volume 2, no. Issue 1 (2022): 16-24. DOI: https://doi.org/10.54216/JSPR.020102
Maldonado, P., Caiza, B., Villacrés, C., Alomía, M. (2022) 'Tax Evasion: An Attack on the Public Interest', Journal of Social Problems Research, Volume 2(Issue 1), pp. 16-24. DOI: https://doi.org/10.54216/JSPR.020102
Maldonado P, Caiza B, Villacrés C, Alomía M. Tax Evasion: An Attack on the Public Interest. Journal of Social Problems Research. 2022;Volume 2(Issue 1):16-24. DOI: https://doi.org/10.54216/JSPR.020102
P. Maldonado, B. Caiza, C. Villacrés, M. Alomía, "Tax Evasion: An Attack on the Public Interest," Journal of Social Problems Research, vol. Volume 2, no. Issue 1, pp. 16-24, 2022. DOI: https://doi.org/10.54216/JSPR.020102
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