Falta de normatividad jurídica para tipificar un delito de lavado de activos como resultado de una defraudación tributaria.

Abstract

In this research work entitled "Lack of legal regulations to classify a crime of money laundering as a result of tax fraud", we will mainly evaluate whether it is feasible to classify a crime of money laundering as a result of tax fraud in order to reduce tax evasion through the hardening of penalties so that the state can increase its income from tax collection through the use of explanatory research based on qualitative techniques that integrate the review of legal literature, content analysis and interviews . We will establish the relationship of these crimes with the increase in assets and we will analyze the absence of a material object due to the legality of the assets in the crime of tax fraud, we will conceptualize the atypicality due to the difficulty of separating the defrauded tax quota from the legal assets and we will identify the suitability and the alleged infringement of the guarantees of not judging twice for the same crime and of not self-incrimination. We will conclude, in the main, that the crimes analyzed have a close relationship with the increase in assets and that the crime of tax fraud if it constitutes a crime prior to the crime of money laundering, for which it will be recommended to reform the Comprehensive Criminal Organic Code to typify this fact.