Delito de defraudación o evasión tributaria: análisis polìtico en impuestos de orden nacional

Abstract

The Colombian criminal fiscal regime consists of three crimes. The 2019 fiscal reform incorporated article 434B into our penal code, adding Colombia to the list of countries that penally sanction the actions of fiscal evasion. In the face of that truth, it is considered important to analyze the current criminal fiscal regime, weighing the creation of this new crime with the principle of last ratio of the criminal law. To achieve this, a revision of the prior established crimes, as well as the laws that helped article 434B come to fruition and the elements that compose its structure, must be done in order to finalize the approach of a critical analysis pertaining to the relevance of the penalization of fiscal evasion.