Tax Fraud: Precedent criminal activity for money laundering?
The purpose of this article is to investigate the crime of money laundering, this kind of crime has a directly relationship with the crime on tax fraud. Internationally, this crime has been recognized and classified on its revolution and history. This evolution is responsible that the laws of each S...
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| Language: | spa |
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2023
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| Online Access: | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5928 |
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| author | Yerovi B., Ernesto |
| author_facet | Yerovi B., Ernesto |
| author_role | author |
| collection | Revista CAP Jurídica central |
| dc.creator.none.fl_str_mv | Yerovi B., Ernesto |
| dc.date.none.fl_str_mv | 2023-12-22 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5928 10.29166/cap.v7i13.5928 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Editorial |
| dc.relation.none.fl_str_mv | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5928/7248 |
| dc.rights.none.fl_str_mv | Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRAL info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | REVISTA CAP JURÍDICA CENTRAL; Vol. 7 Núm. 13 (2023): CAP Jurídica Central ; 41 - 56 2550-6595 reponame:Revista CAP Jurídica central instname:Universidad Central del Ecuador instacron:UCE |
| dc.subject.none.fl_str_mv | Money laundering double impact criminal law mafia transnational previous crime and taxes Lavado de activos blanqueo de capitales doble impacto norma penal mafia transnacional delito antecedente e impuestos |
| dc.title.none.fl_str_mv | Tax Fraud: Precedent criminal activity for money laundering? Defraudación Tributaria: ¿Actividad delictiva antecedente para el lavado de activos? |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares |
| description | The purpose of this article is to investigate the crime of money laundering, this kind of crime has a directly relationship with the crime on tax fraud. Internationally, this crime has been recognized and classified on its revolution and history. This evolution is responsible that the laws of each State have intensified the penalties, governing verbs and active subjects of the crime. The different articles have many similarities; and, processes to try to impute criminal responsibility to presumed active subjects such as lawyers in the exercise of their profession by allegedly charging professional fees that are the product of illegal activities, or, to the Treasury fraudster to whom it is intended to impute the crime of laundering justified in the existence of antecedent criminal activity. With this information, it will be of vital importance to carry out a general analysis, based on the criminal history, criminological positions, criminal policy, legislation and jurisprudence in order to reach a conclusion about whether it is correct or incorrect to impute and recognize as active subject to the tax fraudster.The answer to this question will be made in a motivated way through the development of this research work |
| eu_rights_str_mv | openAccess |
| format | article |
| id | REVCAP_366b807a1afcab71e5c6996d9d42c996 |
| identifier_str_mv | 10.29166/cap.v7i13.5928 |
| instacron_str | UCE |
| institution | UCE |
| instname_str | Universidad Central del Ecuador |
| language | spa |
| network_acronym_str | REVCAP |
| network_name_str | Revista CAP Jurídica central |
| oai_identifier_str | oai:revistadigital.uce.edu.ec:article/5928 |
| publishDate | 2023 |
| publisher.none.fl_str_mv | Editorial |
| reponame_str | Revista CAP Jurídica central |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Revista CAP Jurídica central - Universidad Central del Ecuador |
| repository_id_str | 0 |
| rights_invalid_str_mv | Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRAL |
| spelling | Tax Fraud: Precedent criminal activity for money laundering?Defraudación Tributaria: ¿Actividad delictiva antecedente para el lavado de activos?Yerovi B., ErnestoMoney laundering double impactcriminal lawmafiatransnationalprevious crime and taxesLavado de activosblanqueo de capitalesdoble impactonorma penalmafiatransnacionaldelito antecedente e impuestosThe purpose of this article is to investigate the crime of money laundering, this kind of crime has a directly relationship with the crime on tax fraud. Internationally, this crime has been recognized and classified on its revolution and history. This evolution is responsible that the laws of each State have intensified the penalties, governing verbs and active subjects of the crime. The different articles have many similarities; and, processes to try to impute criminal responsibility to presumed active subjects such as lawyers in the exercise of their profession by allegedly charging professional fees that are the product of illegal activities, or, to the Treasury fraudster to whom it is intended to impute the crime of laundering justified in the existence of antecedent criminal activity. With this information, it will be of vital importance to carry out a general analysis, based on the criminal history, criminological positions, criminal policy, legislation and jurisprudence in order to reach a conclusion about whether it is correct or incorrect to impute and recognize as active subject to the tax fraudster.The answer to this question will be made in a motivated way through the development of this research workEl presente artículo tiene como finalidad investigar de manera general al delito de blanqueo de capitales o lavado de activos y concretar directamente en la relación que puede presentarse con el tipo penal de defraudación tributaria. Ahora, como se podrá verificar en el desarrollo investigativo, el tipo penal de lavado o blanqueo es reconocido y tipificado a nivel internacional, pues ha sido parte de la evolución de delitos consumados a lo largo de la historia y en la actualidad ha evolucionado en cuanto a su modus operandi. Dicha evolución es la responsable, de manera concreta, para que las legislaciones de cada Estado hayan intensificado las penas, verbos rectores y sujetos activos del delito. Evidencia concreta de aquello son los distintos articulados que guardan muchas semejanzas y procesos que intentan imputar una responsabilidad penal a presuntos sujetos activos, como abogados en ejercicio de su profesión, al supuestamente cobrar honorarios profesionales que son producto de actividades ilícitas, o, al defraudador de Hacienda, al que se pretende imputar el delito de blanqueo justificado en la existencia de una actividad delictiva antecedente. Con ello, resultará de vital importancia efectuar un análisis general, partiendo de los antecedentes del tipo penal, posturas criminológicas, política criminal, legislación y jurisprudencia con la finalidad de llegar a una conclusión sobre si es correcto o incorrecto imputar y reconocer como sujeto activo al defraudador de hacienda (SRI). La respuesta a dicha incógnita se la hará de manera motivada a medida que se avance en el desarrollo del presente trabajo de investigaciónEditorial2023-12-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículo revisado por paresapplication/pdfhttps://revistadigital.uce.edu.ec/index.php/CAP/article/view/592810.29166/cap.v7i13.5928REVISTA CAP JURÍDICA CENTRAL; Vol. 7 Núm. 13 (2023): CAP Jurídica Central ; 41 - 562550-6595reponame:Revista CAP Jurídica centralinstname:Universidad Central del Ecuadorinstacron:UCEspahttps://revistadigital.uce.edu.ec/index.php/CAP/article/view/5928/7248Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRALinfo:eu-repo/semantics/openAccess2024-01-19T18:39:09Zoai:revistadigital.uce.edu.ec:article/5928Portal de revistashttps://revistadigital.uce.edu.ec/Universidad públicahttps://uce.edu.ec/**Ecuador*2600-60142600-6014opendoar:02024-01-19T18:39:09Revista CAP Jurídica central - Universidad Central del Ecuadorfalse |
| spellingShingle | Tax Fraud: Precedent criminal activity for money laundering? Yerovi B., Ernesto Money laundering double impact criminal law mafia transnational previous crime and taxes Lavado de activos blanqueo de capitales doble impacto norma penal mafia transnacional delito antecedente e impuestos |
| status_str | publishedVersion |
| title | Tax Fraud: Precedent criminal activity for money laundering? |
| title_full | Tax Fraud: Precedent criminal activity for money laundering? |
| title_fullStr | Tax Fraud: Precedent criminal activity for money laundering? |
| title_full_unstemmed | Tax Fraud: Precedent criminal activity for money laundering? |
| title_short | Tax Fraud: Precedent criminal activity for money laundering? |
| title_sort | Tax Fraud: Precedent criminal activity for money laundering? |
| topic | Money laundering double impact criminal law mafia transnational previous crime and taxes Lavado de activos blanqueo de capitales doble impacto norma penal mafia transnacional delito antecedente e impuestos |
| url | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5928 |