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...

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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
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repository_id_str
spelling Ulas, Gabriela2014-06-012019-05-14T21:03:02Z2019-05-14T21:03:02Zhttps://revistas.ucc.edu.co/index.php/di/article/view/72810.16925/di.v16i19.728https://hdl.handle.net/20.500.12494/9001The 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.El auge de los delitos tributarios nos obliga a reflexionar sobre la actuación profesional en el marco del derecho penal. La relación entre contribuyente y las administraciones tributarias posee, la mayoría de las veces, una complejidad tal que la actividad de los asesores tributarios es inevitable. La eventual punibilidad de ciertas actividades inocuas que llevan adelante los profesionales en el ejercicio de su rol lleva a analizar estas conductas de manera objetiva, descartando su aspecto subjetivo. Sólo la desviación del rol puede ser objeto de una responsabilidad penal, sin importar los conocimientos especiales que el profesional pueda poseer por fuera de su labor de asesor tributario.O auge dos delitos tributários nos obriga a refltir sobre a atuação profisional no âmbito do direito penal. A relação entre contribuinte e as administrações tributárias possui, na maioria das vezes, uma complexidade tal que a atividade dos assessores tributários é inevitável. A eventual punibilidade de certas atividades inócuas que realizam os profisionais no exercício de seu papel leva a analisar essas condutas de maneira objetiva e descartar, assim, seu aspecto subjetivo. Só o desvio do papel pode ser objeto de uma responsabilidade penal, sem importar os conhecimentos especiais que o profisional possa possuir além de seu trabalho de assessor tributário.application/pdfspaUniversidad Cooperativa de Colombiahttps://revistas.ucc.edu.co/index.php/di/article/view/728/732Derechos de autor 2015 Dixiinfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2DIXI; Vol 16 No 19 (2014)DIXI; Vol. 16 Núm. 19 (2014)DIXI; v. 16 n. 19 (2014)2357-58910124-7255The Responsibility of Professionals in Tax Crimes and Objective ImputationLa responsabilidad del profesional en los delitos tributarios y la imputación objetivaA responsabilidade do profissional nos delitos tributários e a imputação objetivaArtículohttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublication20.500.12494/9001oai:repository.ucc.edu.co:20.500.12494/90012024-07-16 13:26:16.948metadata.onlyhttps://repository.ucc.edu.coRepositorio Institucional Universidad Cooperativa de Colombiabdigital@metabiblioteca.com
dc.title.eng.fl_str_mv The Responsibility of Professionals in Tax Crimes and Objective Imputation
dc.title.spa.fl_str_mv La responsabilidad del profesional en los delitos tributarios y la imputación objetiva
dc.title.por.fl_str_mv A responsabilidade do profissional nos delitos tributários e a imputação objetiva
title The Responsibility of Professionals in Tax Crimes and Objective Imputation
spellingShingle The Responsibility of Professionals in Tax Crimes and Objective Imputation
title_short The Responsibility of Professionals in Tax Crimes and Objective Imputation
title_full The Responsibility of Professionals in Tax Crimes and Objective Imputation
title_fullStr The Responsibility of Professionals in Tax Crimes and Objective Imputation
title_full_unstemmed The Responsibility of Professionals in Tax Crimes and Objective Imputation
title_sort The Responsibility of Professionals in Tax Crimes and Objective Imputation
dc.creator.fl_str_mv Ulas, Gabriela
dc.contributor.author.none.fl_str_mv Ulas, Gabriela
description 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.
publishDate 2014
dc.date.accessioned.none.fl_str_mv 2019-05-14T21:03:02Z
dc.date.available.none.fl_str_mv 2019-05-14T21:03:02Z
dc.date.none.fl_str_mv 2014-06-01
dc.type.none.fl_str_mv Artículo
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coar.none.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.coarversion.none.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.driver.none.fl_str_mv info:eu-repo/semantics/article
dc.type.redcol.none.fl_str_mv http://purl.org/redcol/resource_type/ART
dc.type.version.none.fl_str_mv info:eu-repo/semantics/publishedVersion
format http://purl.org/coar/resource_type/c_6501
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.ucc.edu.co/index.php/di/article/view/728
10.16925/di.v16i19.728
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12494/9001
url https://revistas.ucc.edu.co/index.php/di/article/view/728
https://hdl.handle.net/20.500.12494/9001
identifier_str_mv 10.16925/di.v16i19.728
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.ucc.edu.co/index.php/di/article/view/728/732
dc.rights.none.fl_str_mv Derechos de autor 2015 Dixi
dc.rights.accessrights.none.fl_str_mv info:eu-repo/semantics/openAccess
dc.rights.coar.none.fl_str_mv http://purl.org/coar/access_right/c_abf2
rights_invalid_str_mv Derechos de autor 2015 Dixi
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad Cooperativa de Colombia
dc.source.eng.fl_str_mv DIXI; Vol 16 No 19 (2014)
dc.source.spa.fl_str_mv DIXI; Vol. 16 Núm. 19 (2014)
dc.source.por.fl_str_mv DIXI; v. 16 n. 19 (2014)
dc.source.none.fl_str_mv 2357-5891
0124-7255
institution Universidad Cooperativa de Colombia
repository.name.fl_str_mv Repositorio Institucional Universidad Cooperativa de Colombia
repository.mail.fl_str_mv bdigital@metabiblioteca.com
_version_ 1814247110425444352

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