Bibliographic citations
Pinchi, R., (2023). El principio de oportunidad y su nivel de eficacia en las investigaciones fiscales de las fiscalías provinciales penales de tarapoto, 2021 [Tesis, Universidad Científica del Perú]. http://hdl.handle.net/20.500.14503/2659
Pinchi, R., El principio de oportunidad y su nivel de eficacia en las investigaciones fiscales de las fiscalías provinciales penales de tarapoto, 2021 [Tesis]. PE: Universidad Científica del Perú; 2023. http://hdl.handle.net/20.500.14503/2659
@misc{renati/197311,
title = "El principio de oportunidad y su nivel de eficacia en las investigaciones fiscales de las fiscalías provinciales penales de tarapoto, 2021",
author = "Pinchi Cangana, Rocky Carlos",
publisher = "Universidad Científica del Perú",
year = "2023"
}
The general objective was to determine the level of effectiveness of the principle of opportunity in tax investigations in crimes of omission of family assistance of the Provincial Criminal Prosecutor's Offices of Tarapoto, 2021. The basic research methodology was used, with a non-experimental and correlational design, with a qualitative instrument that will allow the recording of the data recorded in the tax folders, to be able to analyze in a systematized and comprehensive manner the tax investigations at a preliminary level in the crimes of omission to family assistance, whose population is made up of 100% (1,250) tax files in preliminary investigation in the crimes of omission of family assistance carried out by the Provincial Criminal Prosecutor's Offices of Tarapoto during the year 2021, and whose sample is made up of 20 % (250) fiscal folders in preliminary investigation in the crimes of omission of family assistance in the Provincial Criminal Prosecutor's Offices of Tarapoto, during the year 2021. The principles of opportunity within tax investigations in the preliminary stage of crimes of omission of family assistance are characterized by the effectiveness of the agreements, which represents 74% of the total, while the remaining 26% of those investigated are not host the aforementioned legal institution.
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