Análisis sobre la constitucionalidad de la facultad de la DIAN para seleccionar destinatarios de la acción penal
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Date
2022-12-19
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Publisher
Universidad Antonio Nariño
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Document type
Tesis/Trabajo de grado - Monografía - Especialización
COAR type
http://purl.org/coar/resource_type/c_46ec
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Abstract
The Colombian legal system establishes three tax behaviors classified as crimes in the
Colombian criminal code, which are: tax fraud or evasion, Omission of assets or declaration of
these for a lower value or inclusion of non-existent liabilities in the income statement and
Omission of the withholding agent or collector