Glossary entry (derived from question below)
Spanish term or phrase:
Delito tributario
English translation:
Tax crime
Spanish term
Delito tributario
En el contexto de los hechos antes descritos, y teniendo en cuenta la evolución en las conductas adversas a los parámetros normativos realizadas por los agentes económicos, se crea la Ley Penal Tributaria, Ley Especial, que constituye un mecanismo de resguardo y protección a nivel penal de la recaudación tributaria que el estado Peruano realiza.
Esta situación trae consigo que el sujeto tenga las reglas claras respecto a su acción contraria a la ley, y la consecuente sanción que de esta se derive, siendo de suma importancia tener una clara diferencia entre infracción y delito tributario, punto de gran importancia en la presente tesis, ya que de interpretarse las normas de manera literal se estarían vulnerando derechos fundamentales como por ejemplo la privación de la libertad. Razón suficiente para que el juzgador no realice a priori una interpretación literal de la norma, sino que necesariamente realice un análisis del contexto normativo dentro del cual el sujeto realiza la conducta impropia lo que implica realizar una interpretación sistemática de las normas para identificar al engaño, el cual se constituye como elemento diferenciador entre infracción y delito tributario.
PALABRAS CLAVE
Infracción y Delito Tributario, Interpretación Literal y Sistemática.
(Se trata de la situación en el Perú)
Cúal sería la diferencia entre infracción y delito tributario?
3 +2 | Tax crime | Pavel Altukhov |
3 | tax evasion crime | Juan Arturo Blackmore Zerón |
Non-PRO (1): Yvonne Gallagher
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Discussion
Tax Evasion Definition - Investopedia
https://www.investopedia.com › terms › taxevasion
Improving Access to Bank Information for Tax ... - OECD.org
www.oecd.org › tax › exchange-of-tax-information
Mar 31, 2000 - markedly different definitions of tax crimes which may be perfectly appropriate ...... Spain: refusal to comply with a request is a tax infringement.
Examples: "Spain: refusal to comply with a request is a tax infringement.
Iceland: Failure to comply with a request for information from the tax
authorities can be an infringement of the Income Tax Act and as such subject to
monetary penalties or imprisonment."