La declaración de los impuestos como elemento configurador de la responsabilidad penal

Abstract

This paper will explain how the tax return, a citizen obligation, can become an element that configures the criminal liability of the taxpayer. To this end, a detailed study of the legal framework will be made, reviewing the articles that relate the declaration to the criminal responsibility. A conceptual framework will be developed, addressing the concepts of declaration and criminal responsibility, as well as the concepts and principles which they relate with, and which influence the relationship between tax returns and criminal liability. This work has been structured in four chapters. The first, the Tax Obligation; the second, Criminal Responsibility in the Tax Return; the third, the Principle of non-self-incrimination in Tax matters; and the fourth, Conclusions and Recommendations.