The reform of tax fraud and crimes against Social Security

Abstract

Tax fraud and other crimes have been subjected to a number of reforms in the last years. The last reform has been quite ample. The content of the Law is complex, sometimes reiterative. As ley en blanco it demands an extensive use of the taxing Laws for interpretation purposes. The reform obeys in part to the aim of fund raising. Though some of the penalties have been raised, the cases of penalty exemption are now extended, as well as attenuated types that allow a reduction of the penalty in one or two grades.