Tax Evasion or Fraud and Tax Avoidance in Panama

Evasión o Defraudación Fiscal y la Elusión Fiscal en Panamá

##plugins.themes.bootstrap3.article.sidebar##


Ver / Descargar
PDF (Español (España)) FLIP

How to Cite
Mitre, J. (2021). Tax Evasion or Fraud and Tax Avoidance in Panama. Revista Ratio Legis, 1(2), 125–140. https://doi.org/10.61311/2953-2965.38
More Citation Formats
Published: Dec 1, 2021
Doi
https://doi.org/10.61311/2953-2965.38
Dimensions
PlumX
Issue
Vol. 1 No. 2 (2021): Julio-Diciembre
Section
Derecho Tributario

##plugins.themes.bootstrap3.article.main##

Javier Mitre
Abstract

This article is directed to offer a contribution to the Panamanian society, guiding  it in the new figures that  are included in the tax illegal procedures in Panama, either in the legal  ambit as well as in the administrative one, with the purpose of differentiating when we are facing situations that can imply the configuration of a tax offense or if we are facing an administrative infraction with a less severe penal sanction than the one established for a crime.

Keywords

Downloads

Download data is not yet available.

##plugins.themes.bootstrap3.article.details##

Author Biography / See

Javier Mitre

Lawyer-Consultant in Taxes and Academic Researcher of Tax Law of Panama with more than 15 years of experience as a facilitator and designer of training programs in Tax Law of Panama in person and virtual modality. Professor at different national and international universities in Tax Law. Executive Director and Founder of www.ccpf.com.pa and the digital platform for Tax Education. “E-Learning Fiscal School”. Responsible for the Executive of the drafting commission of the Tax Procedure Code of Panama 2019, the Tax Crime 2019 and the Real Estate Tax Reform of 2017, as well as part of the team of proposed changes to the special tax regimes, in the National Assembly of Panama to comply with the OECD global forum. Member of the first committee on the Implementation of Electronic Invoicing of the DGI 2016. Facilitator for Prosecutors of the Attorney General's Office in Tax Fraud Crimes 2020

References

Código Civil de la República de Panamá. Primera Edición. Edito- rial Portobelo. Enero de 2020.

Código de Procedimiento Tributario de la República de Panamá. Sistemas Jurídicos. Panamá. 2da. Edición. 2020.

Corte Suprema de Justicia de Panamá. Sala Cuarta de Negocios Generales. Exhorto del 14 de Marzo de 2016.

Damati, Nicolas. Derecho Tributario: Teoría y Práctica. Editoriales de Derecho Reunidas. Madrid – España. 1989.

Játiva Coronel, Miguel Angel. Tendencias Actuales de Planificación y Control de Gestión en las Administraciones Tributarias. Revista de Administración Tributaria. Nº 29 (Julio 2010). Estudios Fiscales (IEF). Panamá.

Rivera, Rafael. Reforma Fiscal, Defraudación Fiscal y nuevas Sanciones. Año 3 Nº 3 (Mayo de 2006). Universal Books. Panamá.

Said Acuña, Javier. Derecho Tributario Procesal. Gaceta Fiscal. Año 2, Nº 2 (Mayo 2005). Universal Books. Panamá. 2005.

Crossref
Scopus
Google Scholar
Europe PMC

Contáctanos


OJS System - Metabiblioteca |