Criminal tax liability

Abstract

Introduction: The present work has the purpose of visualizing the criminal offense in tax matters in Ecuadorian legislation, analyzing the constitutional and legal regulatory framework related to illegal tax conduct in Ecuador. Also review, doctrinal elements regarding tax offenses; and, determine the criminal types in the tax area. Materials and methods: The methodology used is qualitative, based on documentary analysis, legal and constitutional regulations; some works of experts on the subject. Results: Cultural elements, positions, definitions, expert contributions, validity of legal regulations on criminal conduct in terms of tax fraud. Discussion: The co-responsibility that we have as citizens in the construction of jointly sharing social obligations through the payment of collectively discerned and approved taxes. Conclusions: This work is a practical exercise of normative theoretical demonstration in a very special legal and social context that allows us to appreciate changes in tax culture and state policies. Although tax revenues have increased notably in recent years, however, transforming the general culture of evasion and social resistance to paying taxes is a task that is just beginning. It is necessary to strengthen respect for the law and the institutional framework that monitors and cures criminal behaviors that break the order and put the social organization and its institutional structure at risk, which guarantees the harmonious coexistence of society and respect for human rights.
Keywords: Protected legal right, tax culture, fraud, crime, equity.