The Prevention of the Crime of tax Fraud in Mexico

Authors

DOI:

https://doi.org/10.5281/zenodo.7843296

Keywords:

tax fraud, crime, default, taxpayer

Abstract

A major problem currently facing the Mexican tax authority is tax fraud by taxpayers. Crime that is configured by the breach of tax obligation by the taxpayer by not making the corresponding tax payment. This refusal by the taxpayer to contribute to public spending, has as its main cause the mismanagement of taxes by rulers. The authorities must generate actions that encourage the taxpayer to comply with their tax obligations, thus avoiding evasion and the configuration of criminal actions.

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Author Biography

José Miguel Miranda Hernández, Universidad de Xalapa

Licenciado en Derecho por la Universidad de Xalapa. Estudiante de maestría en Derecho Fiscal, por la Universidad de Xalapa, México

References

Castellanos, Fernando. (2020). Lineamientos elementales de derecho penal. México: Porrúa.

Centro de Investigación Económica y Presupuestaria (CIEP) (2021). Ingresos públicos en México: Hacia un nuevo sistema fiscal. Recuperado de: https://ingresosenmexico.ciep.mx/wp-content/uploads/2021/06/ingresos-enmexico2021.pdf

Espinosa, Idalia, Patricia (2016). Evolución legislativa de la defraudación fiscal. Archivos de Criminología, Criminalística y Seguridad Privada. 6(15) 131-141. Recuperado de: https://app.vlex.com/#vid/591835130.

Ponce, Alejandro. (2001). Estudio Práctico del Perdón Fiscal: Objetivos, requisitos, ventajas y desventajas. México: ISEF.

Rezzoagli, Bruno, Ariel. (2009). Ilícitos tributarios Diferenciación entre evasión, defraudación y elusión fiscal. Amicus Curiae, 2(2), 1–7. Recuperado de: https://www.revistas.unam.mx/index.php/amicus/article/view/13543.

Rodríguez, Gregorio. (2001. Evasión Fiscal. Boletín Mexicano de derecho comparado. 34(100), 285-309. Recuperado de: https://revistas.juridicas.unam.mx/index.

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Published

2023-04-20

How to Cite

Miranda Hernández, J. M. (2023). The Prevention of the Crime of tax Fraud in Mexico. Universita Ciencia, 11(30), 79–88. https://doi.org/10.5281/zenodo.7843296

Issue

Vol. 11 No. 30 (2023): New Era: Challenges and Solutions for Development

Section

Artículos

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