The Infraction and the Tax Crime from the Point of View of the Theory of the Sole Ius Puniendi of the State and Human Rights La infracción y el delito fiscal bajo la óptica de la teoría del ius puniendi único del Estado y los derechos humanos

Abstract

The purpose of this research is to analyze the offense and the crime, which constitute legal figures of punitive nature in the tax field, in which its legal classification is given in the exercise of the right to punish of the State under the need to protect the tax revenues of the State that allow it to achieve its purposes.

This analysis starts from the study of the different theories that dispute the ownership of ius puniendi, to arrive at the theory that proposes the State entity as the only holder of the right to punish through the administrative sanctioning law and the criminal law where the unlawful conducts considered as infraction or crime are regulated, a circumstance that will allow examining the exercise of ius puniendi by the authorities in the tax field in the light of the human rights that limit the exercise of this punitive power.