The extinction of the crime of tax fraud regarding the payment of the obligation in Ecuador

Abstract

This study focuses on the analysis of Article 298 of the COIP, which penalizes tax fraud and emphasizes the role of the Tax Administration as an active subject in the exercise of criminal action, even when taxpayers have fulfilled their obligations. It explores the relationship between income tax payment and the lack of harm to the protected legal interest in the crime of tax fraud, specifically in the "development regime" according to the regulation. The study addresses the complexity of tax fraud in the Ecuadorian legal context, focusing on the challenge of reconciling harm to economic development with the regulations allowing criminal action, despite compliance with tax obligations. Additionally, it examines the regulatory framework established in Article 298 of the COIP, which classifies illicit behaviors related to tax fraud. The objective is to assess the absence of harm to the protected legal interest when income tax is paid or tax obligations are fulfilled in this criminal type. The qualitative methodology employed includes an analysis of the structure and modalities of the offense, using analytical-synthetic and deductive methods, along with literature and documentary review.