THE TREATMENT OF THE ILLICIT TRIBUTARY FROM THE OPTICS OF THE CRIMINAL LAW AND OF THE ADMINISTRATIVE SANCTIONING RIGHT

Authors

  • Silfredo Jorge Hugo Vizcardo Facultad de Derecho y Ciencia Política, Universidad Nacional Mayor de San Marcos

Keywords:

Criminal tax law, Tax crime, Illegal tax, Peru.

Abstract

The principal aim of our work of investigation, of descriptive and applicative nature, is to contribute to the educational and legislative labor, announcing the doctrinaire, juriprudential aspects and of compared legislation that there sustain, national and internationally, the foundations of a suitable criminal policy as for identification and sanction of the illicit tributary in general, inside the frame of a democratic Criminal law and garantista that assures the force of a penal system prevencionista and insurer of the dignity and humanity of the person, and likewise the right that is present him at the condition of causing and achieving a suitable tax collection.

Author Biography

  • Silfredo Jorge Hugo Vizcardo, Facultad de Derecho y Ciencia Política, Universidad Nacional Mayor de San Marcos
    Abogado de profesión, con grado acadé- mico de Magíster y Doctor en Derecho Penal. Actualmente es profesor principal a tiempo completo en la cátedra de Derecho Penal en la Facultad de Derecho y Ciencia Política de la Universidad Nacional Mayor de San Marcos. Presidente del Instituto Pro Derecho de Investigaciones Jurídicas, miembro de Comisiones Consultivas del Colegio de Abogados de Lima. Con publicaciones científicas registradas en prestigiosas revistas de investigación: Docentia et Investigatio, El Diplomado Post grado UFV y Gaceta Jurídica, entre otras. Autor de varios libros en materia penal como: Delitos contra la vida, el cuerpo y la salud, Delitos electorales y Delitos contra el patrimonio.

Downloads

Published

2015-06-15

Issue

No. 2 (2015)

Section

Artículos originales

License

Copyright (c) 2015 Silfredo Jorge Hugo Vizcardo

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Licencia de Creative Commons
Alma máter segunda época by Vicerrectorado de Investigación y Posgrado is licensed under a Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional License.
Creado a partir de la obra en http://revistasinvestigacion.unmsm.edu.pe/index.php/alma/index.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Alma máter segunda época.

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

THE TREATMENT OF THE ILLICIT TRIBUTARY FROM THE OPTICS OF THE CRIMINAL LAW AND OF THE ADMINISTRATIVE SANCTIONING RIGHT. (2015). Alma Mater, 2, 87-100. https://revistasinvestigacion.unmsm.edu.pe/index.php/alma/article/view/11888