Comparative study on the criminal protection of to the State's income

Authors

  • Ricardo Echavarría Ramírez Universidad Eafit
  • Carmen Eloisa Ruíz López Externado University

Abstract

Different basic aspects will be described and analyzed in the classification of the conduct of tax fraud or tax evasion in different countries of our cultural environment. This, in a way that allows us to know how they are typified and, to this extent, represent elements of judgment for a critical analysis of the Colombian penal regulation and, in turn, to propose the corresponding modifications to the criminal regulation.

Author Biographies

Ricardo Echavarría Ramírez, Universidad Eafit

Profesor de Derecho penal.

Carmen Eloisa Ruíz López, Externado University

Profesora Universidad Externado de Colombia

Published

2017-12-14

Issue

Section

Research Articles