Abstract

TERAN VACA, Claudio Antonio; LIMAICO MINA, Josué Ramón  and  CRESPO-BERTI, Luis A.. Tax criminal conduct and its impact on low tax collection. Dilemas contemp. educ. política valores [online]. 2021, vol.9, n.1, 00057.  Epub Nov 03, 2021. ISSN 2007-7890.  https://doi.org/10.46377/dilemas.v9i1.2892.

Tax criminal conduct in our country is clearly identified, it is about the committing of four types of crimes that are typified in the Comprehensive Organic Penal Code (COIP), this is tax fraud, customs fraud, customs reception and misuse of the customs tax exemptions or suspensions, for which we must carry out a study of each of them, based on data provided by the public administration authorities, specifically by the State Attorney General's Office, the Judicial Function, the customs administration and the tax administration, which will be included in this investigative work.

Keywords : Tax impact; tax collection; tax criminal conduct; COIP.