Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law

Authors: Cevallos Altamirano, Andrés

Format: Article

Status: publishedVersion

Description

Publication Year: 2023

Language: spa

Topic: Authorship
participation
taxpayer
special qualification
criminal liability of the tax advisor
Autoría mediata
Participación política
obligado tributario
cualificación especial
responsabilidad penal del asesor fiscal.

Repository: Revista CAP Jurídica central

Get full text: https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932

Rights: openAccess

License: Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRAL