THE TREATMENT OF THE ILLICIT TRIBUTARY FROM THE OPTICS OF THE CRIMINAL LAW AND OF THE ADMINISTRATIVE SANCTIONING RIGHT

Abstract

El objetivo principal de nuestro trabajo de investigación, de naturaleza descriptiva y aplicativa, es el contribuir a la labor docente y legislativa, dando a conocer los aspectos doctrinarios, jurisprudenciales y de legislación comparada que sustentan, a nivel nacional e internacional, los fundamentos de una adecuada política criminal en materia de identificación y sanción del ilícito tributario en general, dentro del marco de un Derecho penal democrático y garantista que asegure la vigencia de un sistema penal prevencionista y asegurador de la dignidad y humanidad de la persona, y asimismo el derecho que le asiste al Estado de propiciar y lograr una adecuada recaudación tributaria.The principal aim of our work of investigation, of descriptive and applicative nature, is to contribute to the educational and legislative labor, announcing the doctrinaire, juriprudential aspects and of compared legislation that there sustain, national and internationally, the foundations of a suitable criminal policy as for identification and sanction of the illicit tributary in general, inside the frame of a democratic Criminal law and garantista that assures the force of a penal system prevencionista and insurer of the dignity and humanity of the person, and likewise the right that is present him at the condition of causing and achieving a suitable tax collection