Resumo

LLAQUE SANCHEZ, Fredy Richard; VASQUEZ TARAZONA, Catya; RUFFNER, Jeri Ramón  e  LLAQUE SANCHEZ, Alex Henry. Tax rules on wealth imbalance and the investigation of money laundering in Peru. Rev. Crim. [online]. 2023, vol.65, n.2, pp.159-170.  Epub 19-Nov-2023. ISSN 1794-3108.  https://doi.org/10.47741/17943108.490.

This study aims to evaluate the feasibility of using the tax methodology for determining unjustified increases in assets in money laundering cases heard in the courts. It also seeks to identify the errors made by the Tax Authority with the purpose of ascertaining whether these errors could hinder the successful application of the methodology in investigations of money laundering cases. In order to achieve these objectives, a mixed research methodology was conducted that included the analysis of rulings issued during the years 2020 and 2021 by the Peruvian Tax Court and sentences issued by the judiciary. This was complemented by semi-structured interviews with experts from the public sector, academia and accounting with relevant experience on the subject. The study found that there are some practical issues in the application of the methodology that can be overcome and that do not represent an insurmountable constraint. The study also found that the tax methodology allows for a more effective clarification of asset imbalances, and concludes that, once implementation errors have been overcome, the tax methodology can be feasibly employed to the benefit of money laundering investigations.

Palavras-chave : Organised crime; corruption of officials; illicit enrichment; tax evasion; technical expertise.

        · resumo em Português | Espanhol     · texto em Inglês     · Inglês ( pdf )