Article
Spanish
ID: <
oai:doaj.org/article:ddeed5dd8d184f65936e3f7917edef78>
·
DOI: <
10.17230/nfp16.95.7>
Abstract
El This text analyses the principle of general taxation in Colombia (paragraph 9, Article 95, Political Constitution of 1991), the offence of fraud or tax evasion created by the Law on Financing (Article 63, Law 1943 of 2018), as well as the location of this type of criminal offence in the special part of the PenalColombian Code (Title XV, offences against the public administration) and in the Spanish Criminal Code (Title XIV, on crimes against public finances and social security) on the basis of the legal interest protected. It is considered appropriate to relocate the tax offence of fraud or tax evasion within Title X of the PenalColombian Code, of crimes against the social economic order, as this makes it easier to study and apply it. This topic has an interdisciplinary approach, linking criminal law and tax law, so that it is approached from the point of view of tax criminal law.