El bien jurídico protegido en los delitos tributarios
ISSN: 2007-4700
Year of publication: 2015
Issue: 7
Pages: 77-93
Type: Article
More publications in: Revista penal México
Abstract
This article discusses the characterization of the Protected interest in Criminal Tax Law, distancing themselves from the economic thesis and assuming a functional point of view, both in relation to the crime of Tax Evasion, the Accounting-Tax offence and Grant fraud. In short, all of them regulate crimes of injury.