Bibliographic citations
Arambulo, I., (2019). La elusión tributaria como factor determinante en el incumplimiento de la obligación tributaria y la comisión de ilícitos penales [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4017
Arambulo, I., La elusión tributaria como factor determinante en el incumplimiento de la obligación tributaria y la comisión de ilícitos penales []. PE: Universidad Andina del Cusco; 2019. https://hdl.handle.net/20.500.12557/4017
@misc{sunedu/3041481,
title = "La elusión tributaria como factor determinante en el incumplimiento de la obligación tributaria y la comisión de ilícitos penales",
author = "Arambulo Dueñas, Irma Mercedes",
publisher = "Universidad Andina del Cusco",
year = "2019"
}
The main problem of this research work was to determine and evidence that Tax Avoidance constitutes a determining factor in the noncompliance of the tax obligation and the commission of criminal offenses. For this case, the Bibliographic Analysis and Case Study Methodology were used, with the purpose of gathering information those helps in addressing the essential content of the thesis, the grounds for knowing the regulation of the Tax Evasion in the ordering Peruvian legal system, in addition to developing the legal treatment of non-compliance with the tax obligation in the Tax Code and the legal treatment of the commission of criminal offenses derived from the legal concept of Tax Evasion. Chapter I deals with the main problem and other aspects of methodology that later will serve as a basis in the development of the thesis. Chapter II clearly develops the antecedents of theses thesis elaborated in previous investigations, arriving at different results. In Chapters III and IV; it’s here in which the study begins with preliminary issues that are of importance, since without them, the main problem could not be understood. These chapters are initially the Tributary System, thus encompassing its conceptualization and the current structure in our country and the General Theory of Tribute, developing the dogmatic guidelines of the tribute that are the primary source to understand the tax avoidance. In Chapter V, the development and analysis of the subject matter of research are fully developed, is this the subject of Tax Avoidance. It is in this chapter wherein principle a differentiation is made with other similar legal institutions, and after that, the nature, causes, effects, forms and measures of combat against the Avoidance are studied broadly and deeply. On the other hand, in Chapter VI, there is the study of the first connection of the Tax Evasion, the breach of the tax obligation. In this chapter we study the factors and effects of tax non-compliance, taking us to the next thesis subject chapter. In Chapter VII, we find the last connection of Tax Avoidance, being that of criminal offenses derived from elusive conducts. Here you can find exclusively the study of anomalous legal business and how they are associated with the commission of criminal acts such as money laundering, illegal mining, drug trafficking, conspiracy to commit a crime, among others. Finally, in chapter VIII contains a scope of the respective conclusions and recommendations to which the author, led by her adviser, was able to achieve.
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