<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1794-3108</journal-id>
<journal-title><![CDATA[Revista Criminalidad]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Crim.]]></abbrev-journal-title>
<issn>1794-3108</issn>
<publisher>
<publisher-name><![CDATA[Policía Nacional de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1794-31082023000200159</article-id>
<article-id pub-id-type="doi">10.47741/17943108.490</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Tax rules on wealth imbalance and the investigation of money laundering in Peru]]></article-title>
<article-title xml:lang="es"><![CDATA[Las reglas tributarias sobre desbalances patrimoniales y la investigación del lavado de activos: el caso peruano]]></article-title>
<article-title xml:lang="pt"><![CDATA[Regras tributárias sobre desproporções patrimoniais e investigação de lavagem de dinheiro: o caso peruano]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llaque Sánchez]]></surname>
<given-names><![CDATA[Fredy Richard]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vásquez Tarazona]]></surname>
<given-names><![CDATA[Catya]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ruffner]]></surname>
<given-names><![CDATA[Jeri Ramón]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llaque Sánchez]]></surname>
<given-names><![CDATA[Alex Henry]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Lima  ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional Mayor de San Marcos  ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Nacional Mayor de San Marcos  ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Pontificia Universidad Católica del Perú  ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2023</year>
</pub-date>
<volume>65</volume>
<numero>2</numero>
<fpage>159</fpage>
<lpage>170</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1794-31082023000200159&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1794-31082023000200159&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1794-31082023000200159&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Esta investigación tiene como objetivos evaluar la factibilidad de utilizar la metodología tributaria de determinación de incrementos patrimoniales no justificados en la investigación de desbalances patrimoniales de casos de lavado de dinero ventilados en la vía jurisdiccional e identificar los errores que ha cometido la Administración Tributaria, a fin de establecer si estos representan problemas que pudieran dificultar la aplicación de la metodología a la investigación de casos de lavado de dinero. Con el propósito de lograr estos objetivos se condujo una investigación mixta que incluyó el análisis de las resoluciones emitidas durante los años 2020 y 2021 por el Tribunal Fiscal y sentencias emitidas por el poder judicial. Esto se complementó con entrevistas semiestructuradas a expertos del sector público, la academia y peritos contables con experiencia relevante sobre el tema. La investigación encontró que existen algunos empirismos aplicativos que pueden ser superados y que no representan ninguna restricción que no pueda ser gestionada. Se halló también que la metodología tributaria permite esclarecer de manera más efectiva los desbalances patrimoniales. La investigación concluye que, superados los errores de ejecución, es factible utilizar con ventaja la metodología tributaria en las investigaciones de lavado de dinero.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O objetivo desta pesquisa é avaliar a viabilidade do uso da metodologia tributária para determinar aumentos injustificados de patrimônio na investigação de desproporções patrimoniais em casos de lavagem de dinheiro julgados nos tribunais e identificar os erros cometidos pela Administração Tributária, a fim de estabelecer se estes representam problemas que poderiam dificultar a aplicação da metodologia na investigação de casos de lavagem de dinheiro. Para atingir esses objetivos, foi realizada uma pesquisa mista que incluiu a análise de decisões emitidas durante 2020 e 2021 pelo Tribunal Tributário e sentenças emitidas pelo judiciário. Isso foi complementado por entrevistas semiestruturadas com especialistas do setor público, acadêmicos e especialistas em contabilidade com experiência relevante no assunto. A pesquisa constatou que existem alguns empirismos de aplicação que podem ser superados e que não representam nenhuma restrição que não possa ser gerenciada. Também foi constatado que a metodología tributária permite um esclarecimento mais eficaz das desproporções patrimoniais. Na pesquisa, conclui-se que, uma vez superados os erros de implementação, é viável utilizar a metodologia tributária com vantagem nas investigações de lavagem de dinheiro.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Organised crime]]></kwd>
<kwd lng="en"><![CDATA[corruption of officials]]></kwd>
<kwd lng="en"><![CDATA[illicit enrichment]]></kwd>
<kwd lng="en"><![CDATA[tax evasion]]></kwd>
<kwd lng="en"><![CDATA[technical expertise]]></kwd>
<kwd lng="es"><![CDATA[Delincuencia organizada]]></kwd>
<kwd lng="es"><![CDATA[corrupción de funcionarios]]></kwd>
<kwd lng="es"><![CDATA[enriquecimiento ilícito]]></kwd>
<kwd lng="es"><![CDATA[evasión de impuestos]]></kwd>
<kwd lng="es"><![CDATA[peritaje técnico]]></kwd>
<kwd lng="pt"><![CDATA[Crime organizado]]></kwd>
<kwd lng="pt"><![CDATA[corrupção de funcionários públicos]]></kwd>
<kwd lng="pt"><![CDATA[enriquecimento ilícito]]></kwd>
<kwd lng="pt"><![CDATA[evasão fiscal]]></kwd>
<kwd lng="pt"><![CDATA[perícia técnica]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aladino]]></surname>
<given-names><![CDATA[G. V.]]></given-names>
</name>
</person-group>
<source><![CDATA[El delito de lavado de activos, criterios sustantivos y procesales. Análisis del Decreto Legislativo n.° 1106 (The offence of money laundering, substantive and procedural criteria. Analysis of Legislative Decree n.° 1106). Instituto Pacífico - Actualidad Penal]]></source>
<year>2014</year>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="">
<collab>Corte Suprema</collab>
<source><![CDATA[Resolución de Nulidad n.° 1287-2018, Sala Penal Permanente Nacional de la Corte Suprema]]></source>
<year>2018</year>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="">
<collab>Comisión Presidencial de Integridad</collab>
<source><![CDATA[Informe de la Comisión Presidencial de Integridad. Detener la corrupción, la gran batalla de este tiempo (Report of the Presidential Integrity Commission. Stopping corruption, the great battle of our time)]]></source>
<year>2016</year>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="">
<collab>Instituto Latinoamericano de las Naciones Unidas para la Prevencion del Delito y Tratamiento del Delincuente, ILANUD</collab>
<source><![CDATA[Tesauro de Política Criminal Latinoamericana]]></source>
<year>1988</year>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lopo Martínez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Prueba contable en el derecho tributario (Accounting evidence in tax law)]]></source>
<year>2021</year>
<publisher-name><![CDATA[Aranzadi/Civitas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<collab>OCDE</collab>
<source><![CDATA[Lavado de activos y financiación del terrorismo: manual para inspectores y auditores fiscales (Money laundering and terrorist financing: A handbook for inspectors and auditors prosecutors)]]></source>
<year>2019</year>
<publisher-name><![CDATA[OCDE]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Paucar Chappa]]></surname>
<given-names><![CDATA[M. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[La Investigación del delito de Lavado de Activos. Tipologías y Jurisprudencia]]></source>
<year>2013</year>
<publisher-loc><![CDATA[Lima ]]></publisher-loc>
<publisher-name><![CDATA[Ara Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Saldaña]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[La autonomía del lavado de activos (Autonomy of money laundering)]]></source>
<year>2013</year>
<publisher-name><![CDATA[Gaceta Jurídica]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zevallos]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Galdós]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Elementos para el análisis de las capacidades de control del lavado de activos (Elements for the analysis of money laundering control capabilities)]]></source>
<year>2003</year>
<conf-name><![CDATA[ VIII Congreso Internacional del CLAD sobre la Reforma del Estado y de la Administración Pública]]></conf-name>
<conf-loc> </conf-loc>
<page-range>28-31</page-range><publisher-name><![CDATA[CLAD]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
