Analysis of the problem of infractions due to lack of tax revenue

Authors

  • Iván Pérez Jordá

DOI:

https://doi.org/10.5944/rduned.26.2020.29204

Keywords:

prescription, computation, dies a quo, infraction, failure to pay, concealed adjustment

Abstract

The present article analyses in detail the problem posed by the alleged offenders consisting in the failure to pay the tax debt.

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Published

2020-12-18

How to Cite

Pérez Jordá, I. (2020). Analysis of the problem of infractions due to lack of tax revenue. Revista de Derecho de la UNED (RDUNED), (26), 427–516. https://doi.org/10.5944/rduned.26.2020.29204

Issue

No. 26 (2020)

Section

Estudios

License

Las obras están bajo una Licencia Creative Commons Atribución-NoComercial-SinDerivar 4.0 Internacional.

Se pueden copiar, usar, difundir, transmitir y exponer públicamente, siempre que:

  1. Se cite la autoría y la fuente original de su publicación (revista, editorial y URL de la obra).
  2. No se usen para fines comerciales.
  3. Se mencione la existencia y especificaciones de esta licencia de uso.

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