Las empresas fantasmas y el derecho penal tributario

Abstract

The degree work seeks to determine how the existence of the so-called ghost companies is directly related to the tax criminal law, due to the economic damage they cause in the collection of taxes, affecting the financing of the general budget of the State. In the investigative process, the configuration of tax fraud generated by ghost companies is studied through the use of non-existent economic transactions and what is their influence on the tax criminal law to reduce the risk of tax fraud, as well as of the people who intervened for the creation and operation of these societies. The investigative study is based on doctrine, jurisprudence and case studies in the tax and criminal area, important tools for the development of the product.