Estudio comparado en la protección penal de los ingresos al Estado

Abstract

Different basic aspects will be described and analyzed in the classification of the conduct of tax fraud or tax evasion in different countries of our cultural environment. This, in a way that allows us to know how they are typified and, to this extent, represent elements of judgment for a critical analysis of the Colombian penal regulation and, in turn, to propose the corresponding modifications to the criminal regulation.