Pursuing tax fraud in Spain: an economic criminology approach
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Keywords
Economic crimes, Tax fraud, Tax agency, Prosecutors, Tax officers
Abstract
Researching economic crimes has traditionally been a challenge for the criminal justice system, but also for criminologists. This article claims that an economic criminology approach must contribute to developing a comparative study of control agencies in a position to tackle economic criminality. Focusing on tax fraud in Spain, this article analyses the research process beginning at the Tax Agency and ending in the hands of the Prosecutor's Office for subsequent prosecution in-court. Two elements are essential to understand the connection between the administrative process and the criminal process: the so-called ‘liquidation linked to a crime’ and the inspector report that is sent to the Prosecutor's Office. The success in prosecuting tax fraud depends significantly on the work of tax officers and public prosecutors.
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