Análisis sobre la constitucionalidad de la facultad de la DIAN para seleccionar destinatarios de la acción penal
The Colombian legal system establishes three tax behaviors classified as crimes in the Colombian criminal code, which are: tax fraud or evasion, Omission of assets or declaration of these for a lower value or inclusion of non-existent liabilities in the income statement and Omission of the withholdi...
- Autores:
-
Gutiérrez Piña, Jennifer Carolina
- Tipo de recurso:
- Tesis
- Fecha de publicación:
- 2022
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/7390
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/7390
- Palabra clave:
- Acción penal
delitos tributarios
DIAN, Penas
Fiscalía General de la Nación.
658.4013
Criminal action
tax crimes
DIAN, Penalties
Attorney General's Office
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | The Colombian legal system establishes three tax behaviors classified as crimes in the Colombian criminal code, which are: tax fraud or evasion, Omission of assets or declaration of these for a lower value or inclusion of non-existent liabilities in the income statement and Omission of the withholding agent or collector |
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