Análisis normativo de la regularización penal tributaria como excusa absolutoria

Abstract

In many occasions we talk about the decriminalization of criminal law, when configuring some criminal forms that could be regulated in a different way of the legal system. In addition, far from responding to the principles of law criminal, circumvent the criminal penalty attending certain budgets that exclude the final application of the criminal law. Certainly, tax regularization is a phenomenon whereby if certain conditions are met, it is conceived as a genuine absolutory excuse, with their privileged punitive effects. It is worth analyzing this tax instrument, which allows imput the effects of economic capacity to the punitive sphere.