Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud
The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Also discusses how has faced the problem of tax avoidance, from the perspective by the legal doctrine and the S
- Autores:
-
Echavarría Ramírez, Ricardo
- Tipo de recurso:
- Fecha de publicación:
- 2013
- Institución:
- Universidad EAFIT
- Repositorio:
- Repositorio EAFIT
- Idioma:
- spa
- OAI Identifier:
- oai:repository.eafit.edu.co:10784/15811
- Acceso en línea:
- http://hdl.handle.net/10784/15811
- Palabra clave:
- Tax fraud. Tax avoidance. Financial engineering. Financial innovation.
Delito de defraudación tributaria. Fraude de ley. Ingeniería e innovación financiera y tributaria.
- Rights
- License
- Copyright (c) 2013 Ricardo Echavarría Ramírez
| id |
REPOEAFIT2_b77855efbb328bda9fb37852614f1f8c |
|---|---|
| oai_identifier_str |
oai:repository.eafit.edu.co:10784/15811 |
| network_acronym_str |
REPOEAFIT2 |
| network_name_str |
Repositorio EAFIT |
| repository_id_str |
|
| spelling |
Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees2013-11-122020-02-20T14:14:56Z2013-11-122020-02-20T14:14:56Z2539-49910120-8179http://hdl.handle.net/10784/1581110.17230/nfp.9.80.5The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Also discusses how has faced the problem of tax avoidance, from the perspective by the legal doctrine and the SEn el texto se analiza el problema de los límites de la conducta penalmente relevante en el delito de defraudación tributaria, concretamente en relación con los comportamientos en fraude de ley. Adicionalmente se analiza la forma se ha enfrentado el problapplication/pdfspaUniversidad EAFITNuevo Foro Penal: Vol 9, No 80 (2013)http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/2255http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/2255Copyright (c) 2013 Ricardo Echavarría RamírezAcceso abiertohttp://purl.org/coar/access_right/c_abf2instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITNuevo Foro Penal: Vol 9, No 80 (2013)Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraudConsideración sobre las fronteras de la defraudación típica. El problema del fraude de ley en el delito de defraudación tributariaarticleinfo:eu-repo/semantics/articlepublishedVersioninfo:eu-repo/semantics/publishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Tax fraud. Tax avoidance. Financial engineering. Financial innovation.Delito de defraudación tributaria. Fraude de ley. Ingeniería e innovación financiera y tributaria.Echavarría Ramírez, RicardoPontifica Bolivariana UniversityNuevo Foro Penal980117134THUMBNAILminaitura-nfp_Mesa de trabajo 1[633].jpgminaitura-nfp_Mesa de trabajo 1[633].jpgimage/jpeg226665https://repository.eafit.edu.co/bitstreams/9eb4e6ee-ac2a-4a37-9d9c-f1884972ddc5/download065f42f12e35dc9ce868bb81af243febMD51ORIGINAL2255-Texto del artículo-8085-1-10-20131112.pdf2255-Texto del artículo-8085-1-10-20131112.pdfTexto completo PDFapplication/pdf192158https://repository.eafit.edu.co/bitstreams/1227018a-e2bc-48ee-b5c5-34644c984f42/downloadde5a79f1b4c07665176cf06ef999d616MD52articulo - copia (5).htmlarticulo - copia (5).htmlTexto completo HTMLtext/html380https://repository.eafit.edu.co/bitstreams/7bcb8a58-2819-4af0-81d5-5cb4cdf602b7/downloade827b8dff7beab2956fef31541b9b658MD5310784/15811oai:repository.eafit.edu.co:10784/158112020-03-15 23:54:50.541open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co |
| dc.title.eng.fl_str_mv |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| dc.title.spa.fl_str_mv |
Consideración sobre las fronteras de la defraudación típica. El problema del fraude de ley en el delito de defraudación tributaria |
| title |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| spellingShingle |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud Tax fraud. Tax avoidance. Financial engineering. Financial innovation. Delito de defraudación tributaria. Fraude de ley. Ingeniería e innovación financiera y tributaria. |
| title_short |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| title_full |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| title_fullStr |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| title_full_unstemmed |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| title_sort |
Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud |
| dc.creator.fl_str_mv |
Echavarría Ramírez, Ricardo |
| dc.contributor.author.spa.fl_str_mv |
Echavarría Ramírez, Ricardo |
| dc.contributor.affiliation.spa.fl_str_mv |
Pontifica Bolivariana University |
| dc.subject.keyword.eng.fl_str_mv |
Tax fraud. Tax avoidance. Financial engineering. Financial innovation. |
| topic |
Tax fraud. Tax avoidance. Financial engineering. Financial innovation. Delito de defraudación tributaria. Fraude de ley. Ingeniería e innovación financiera y tributaria. |
| dc.subject.keyword.spa.fl_str_mv |
Delito de defraudación tributaria. Fraude de ley. Ingeniería e innovación financiera y tributaria. |
| description |
The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Also discusses how has faced the problem of tax avoidance, from the perspective by the legal doctrine and the S |
| publishDate |
2013 |
| dc.date.issued.none.fl_str_mv |
2013-11-12 |
| dc.date.available.none.fl_str_mv |
2020-02-20T14:14:56Z |
| dc.date.accessioned.none.fl_str_mv |
2020-02-20T14:14:56Z |
| dc.date.none.fl_str_mv |
2013-11-12 |
| dc.type.eng.fl_str_mv |
article info:eu-repo/semantics/article publishedVersion info:eu-repo/semantics/publishedVersion |
| dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_2df8fbb1 |
| dc.type.local.spa.fl_str_mv |
Artículo |
| status_str |
publishedVersion |
| dc.identifier.issn.none.fl_str_mv |
2539-4991 0120-8179 |
| dc.identifier.uri.none.fl_str_mv |
http://hdl.handle.net/10784/15811 |
| dc.identifier.doi.none.fl_str_mv |
10.17230/nfp.9.80.5 |
| identifier_str_mv |
2539-4991 0120-8179 10.17230/nfp.9.80.5 |
| url |
http://hdl.handle.net/10784/15811 |
| dc.language.iso.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.ispartof.none.fl_str_mv |
Nuevo Foro Penal: Vol 9, No 80 (2013) |
| dc.relation.isversionof.none.fl_str_mv |
http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/2255 |
| dc.relation.uri.none.fl_str_mv |
http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/2255 |
| dc.rights.eng.fl_str_mv |
Copyright (c) 2013 Ricardo Echavarría Ramírez |
| dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
| dc.rights.local.spa.fl_str_mv |
Acceso abierto |
| rights_invalid_str_mv |
Copyright (c) 2013 Ricardo Echavarría Ramírez Acceso abierto http://purl.org/coar/access_right/c_abf2 |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.coverage.spatial.eng.fl_str_mv |
Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees |
| dc.publisher.spa.fl_str_mv |
Universidad EAFIT |
| dc.source.none.fl_str_mv |
instname:Universidad EAFIT reponame:Repositorio Institucional Universidad EAFIT |
| dc.source.spa.fl_str_mv |
Nuevo Foro Penal: Vol 9, No 80 (2013) |
| instname_str |
Universidad EAFIT |
| institution |
Universidad EAFIT |
| reponame_str |
Repositorio Institucional Universidad EAFIT |
| collection |
Repositorio Institucional Universidad EAFIT |
| bitstream.url.fl_str_mv |
https://repository.eafit.edu.co/bitstreams/9eb4e6ee-ac2a-4a37-9d9c-f1884972ddc5/download https://repository.eafit.edu.co/bitstreams/1227018a-e2bc-48ee-b5c5-34644c984f42/download https://repository.eafit.edu.co/bitstreams/7bcb8a58-2819-4af0-81d5-5cb4cdf602b7/download |
| bitstream.checksum.fl_str_mv |
065f42f12e35dc9ce868bb81af243feb de5a79f1b4c07665176cf06ef999d616 e827b8dff7beab2956fef31541b9b658 |
| bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 |
| repository.name.fl_str_mv |
Repositorio Institucional Universidad EAFIT |
| repository.mail.fl_str_mv |
repositorio@eafit.edu.co |
| _version_ |
1808498919804502016 |