Resumen

ECHAVARRIA RAMIREZ, Ricardo  y  RUIZ LOPEZ, Carmen Eloisa. TAX CRIMES. A COMPARATIVE STUDY. Rev. Derecho [online]. 2018, n.49, pp.260-316. ISSN 0121-8697.

This writing seeks to know the way through which different countries of our cultural environment have criminalized tax crimes in their own legal systems. The purpose of this is to contribute to the discussion, in relation to the Colombian criminal law, of the recent reforms in this specific field and, in this way, through a comparative approach in this matter, to contribute to the accurate interpretation of our regulation or the correct typification of such conduct.

Palabras clave : Criminal law; tax Crimes; tax Fraud..

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