Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud
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Keywords
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.
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Ricardo Echavarría Ramírez, Pontifica Bolivariana University
Universidad Pontifica Bolivariana, ColombiaAuthors who publish with this journal agree to the following terms:
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