Tax Crimes as Criminal Acts previous to the Crime of Money Laundering

Mendoza Llamacponcca, Fidel Nicolás

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dc.creator	Mendoza Llamacponcca, Fidel Nicolás
dc.date	2018-06-30
dc.date.accessioned	2022-03-29T18:53:27Z
dc.date.available	2022-03-29T18:53:27Z
dc.identifier	http://www.revistarfjpuce.edu.ec/index.php/rfj/article/view/48
dc.identifier	10.26807/rfj.v0i3.48
dc.identifier.uri	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/155293
dc.description	For Latin American countries, the character of a “prior crimes” of tax crimes has become relevant, representing one of the main criminal acts that provide the basis for money laundering. This document explores the implications (weaknesses to be overcome) of this specific legal scenario for the development and strengthening of the criminal justice system. KEY WORDS: tax crime, criminal action, money laundering, criminal law, soft law. JEL CODE: K14, F51	en-US
dc.description	RESUMENAnivel de los países latinoamericanos, se ha dado relevancia al carácter de “delito previo” de los delitos tributarios, constituyendo uno de los principales actos delictivos que dan base al lavado. En ese sentido, el presente documento explora las implicancias (debilidades a ser superadas) de este contexto específico para el desarrollo y fortalecimiento del sistema jurídico penal. ABSTRACTFor Latin American countries, the character of a “prior crimes” of tax crimes has become relevant, representing one of the main criminal acts that provide the basis for money laundering. This document explores the implications (weaknesses to be overcome) of this specific legal scenario for the development and strengthening of the criminal justice system. KEY WORDS: tax crime, criminal action, money laundering, criminal law, soft law. JEL CODE / CLASIFICACIÓN JEL: K14, F51	es-ES
dc.format	application/pdf
dc.language	spa
dc.publisher	Pontificia Universidad Católica del Ecuador - PUCE: Centro de Publicaciones y Dirección de Investigación	es-ES
dc.relation	http://www.revistarfjpuce.edu.ec/index.php/rfj/article/view/48/36
dc.source	Revista Facultad de Jurisprudencia ´(Journal Faculty of Jurisprudence); No. 3: Journal Faculty of Jurisprudence; 279-321	en-US
dc.source	Revista Facultad de Jurisprudencia ; Núm. 3: Revista Facultad de Jurisprudencia; 279-321	es-ES
dc.source	Revista Facultad de Jurisprudencia; No. 3: Revue Faculté de jurisprudence; 279-321	fr-FR
dc.source	Revista Facultad de Jurisprudencia; No. 3: Rivista Facoltà di Giurisprudenza; 279-321	it-IT
dc.source	Revista Facultad de Jurisprudencia ; No. 3: Revista da Faculdade de Jurisprudência; 279-321	pt-BR
dc.source	2588-0837
dc.source	10.26807/rfj.v0i3
dc.subject	tax crime	en-US
dc.subject	criminal action	en-US
dc.subject	money laundering	en-US
dc.subject	criminal law	en-US
dc.subject	soft law	en-US
dc.subject	delitos tributarios	es-ES
dc.subject	actos criminales	es-ES
dc.subject	lavado de activos	es-ES
dc.subject	derecho penal	es-ES
dc.subject	soft law	es-ES
dc.title	Tax Crimes as Criminal Acts previous to the Crime of Money Laundering	en-US
dc.title	Delitos tributarios como actos criminales previos al delito de lavado de activos	es-ES
dc.title	Les crimes fiscaux en tant qu'actes criminels antérieurs au crime de blanchiment d'argent	fr-FR
dc.title	Reati fiscali come atti penali precedenti al reato di riciclaggio di denaro	it-IT
dc.title	Crimes fiscais como atos criminosos anteriores ao crime de lavagem de dinheiro	pt-BR
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion