The Responsibility of Professionals in Tax Crimes and Objective Imputation
The increase in tax crimes forces us to reflct on professional conduct in the framework of criminal law. The relationship between the taxpayer and the tax authorities is generally so complex that tax advisors inevitably become involved. Th fact that certain harmless activities carried out by profess...
- Autores:
-
Ulas, Gabriela
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2014
- Institución:
- Universidad Cooperativa de Colombia
- Repositorio:
- Repositorio UCC
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucc.edu.co:20.500.12494/9001
- Acceso en línea:
- https://revistas.ucc.edu.co/index.php/di/article/view/728
https://hdl.handle.net/20.500.12494/9001
- Palabra clave:
- Rights
- openAccess
- License
- Derechos de autor 2015 Dixi
| Summary: | The increase in tax crimes forces us to reflct on professional conduct in the framework of criminal law. The relationship between the taxpayer and the tax authorities is generally so complex that tax advisors inevitably become involved. Th fact that certain harmless activities carried out by professionals in carrying out their work may possibly be punishable leads to an objective analysis of such conducts, leaving aside their subjective aspect. If they merely stray from their role they may become criminally responsible, regardless of the special knowledge that professionals may have outside of their work as tax advisors. |
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