The subject in Tax Crimes and the Problems Related to Criminal Participation (El Sujeto Activo en los Delitos Tributarios, y los Problemas Relativos a la Participación Criminal)
affiliation not provided to SSRN
Politica Criminal, No. 3, 2007
There is no consensus in doctrine nor in jurisprudence regarding the classification of tax crimes in relation to their authors. While our scarce doctrine is mostly inclined in favor of thesis that tax crimes are regular felonies, foreign doctrine mainly chooses the other option, that we are in front of a unique special crime. In addition, new dogmatic currents impelled not only by Roxin, but also by Jakobs, have created a new classification of this crime, called “crimes of duty infringement”. This work has as its final purpose, to give a new point of view regarding the classification of Tax Felonies in regards to the participant in this crime. This discussion is not minor, due to the consequences regarding authorship and criminal participation derived from choosing one thesis or another, especially in legal systems such as the Chilean one, that do not establish special norms for distributing liability among the different criminal parties.
Number of Pages in PDF File: 18
Keywords: Tax felonies, Tax Code, taxpayer, special offensesAccepted Paper Series
Date posted: May 18, 2010
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