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Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú
(Pontificia Universidad Católica del Perú, 2013)
In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, ...
Lavado de Activos provenientes del Delito Tributario
(Pontificia Universidad Católica del Perú, 2015)
Although many legal systems criminalizing the laundering of assets derived from a tax crime, in accordance with the principles of the FATF and other international bodies, in this contribution it is argued that the space ...