Reforma al Código Orgánico Integral Penal en lo Referente a la Defraudación Tributaria para que esta Figura Jurídica sea incorporada dentro de los Delitos Imprescriptibles”

Overall infringement is conduct contrary to the rule of law and the tax offense is any behavior contrary to a tax rule of law. The tax offense is also defined as the transgression of tax duties, in clear violation of the legal norms that establish the substantial and formal tax obligations. The development of this prior to the obtaining the degree of Bachelor of Jurisprudence and lawyer, revolves around the problems associated with the crime of tax fraud and its impact on the national economy research. The study aims to carry out a legal, doctrinal and critical analysis on the legal statute of limitations and the crime of tax fraud. Clause 2 of Article 11 of the Constitution recognizes the legal equality when it states: "All people are equal and enjoy the same rights, duties and opportunities," the State has the duty to act in a uniform way, without giving privileges to grant them some and not others, there must be equal treatment faced a similar situation. This element is related to legal certainty. The statute of limitations for fraud would cause an "alternative" to those who fail to comply; and a disincentive for taxpayers who generate compliance and promote an honest tax culture. Finally, this work is corroborated by conducting a field study regarding the problem to investigate, to that end, the criteria of a group of professionals in the legal sciences through technical survey, who have expressed their criteria sought and opinions regarding the proposed theme, suggesting incorporate the respective legal amendment to article 75, paragraph three of the Code of Criminal Integral, establishing the applicability of the crime of tax fraud.

• Autor principal: Cabrera Alvarez, José Antonio (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2016
• Assuntos: DERECHO; CÓDIGO ORGÁNICO; DEFRAUDACIÓN TRIBUTARIA; DELITOS IMPRESCRIPTIBLES
• Acesso em linha: http://dspace.unl.edu.ec/jspui/handle/123456789/16520