Browsing by Author "Marlon Tiberio Torres Rodas"

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    La responsabilidad penal de las personas jurídicas en el delito de defraudación tributaria
    (Universidad de Cuenca, 2022-04-20) Parra Matovelle, Erika Karina; Marlon Tiberio Torres Rodas
    The objective of this work is to analyze the criminal liability of legal persons in the crime of tax fraud, for which three chapters are addressed; in the first, the criminal responsibility of legal persons is inserted, detailing its historical background and its conceptualizations, as well as the theories or currents that interfere with the subject. The second chapter deals with the Obligation and Crime of Tax Fraud, in which the concept, its origin and tax violations are inserted. Finally, the third chapter explains the relationship that implies the criminal responsibility of legal persons in the crime of tax fraud, emphasizing in these aspects, positions for and against, as well as the sanctions and consequences of an economic and administrative nature. Within this framework, it is emphasized that there is currently a new typicity in the Comprehensive Criminal Organic Code regarding the criminal liability of legal entities, implementing a better system for imposing sanctions, in an attempt to fill the legal gaps of the norm., such as the prevalence of tax evasion practices and the facts affected by this illegal practice.