Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud
DOI:
https://doi.org/10.17230/nfp.9.80.5Keywords:
Tax fraud. Tax avoidance. Financial engineering. Financial innovation.Abstract
The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Also discusses how has faced the problem of tax avoidance, from the perspective by the legal doctrine and the Spanish Supreme Court. Finally, it presents and supports the view that tax avoidance is not a criminal conduct in terms of tax crimes.
Downloads
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under aCreative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
