Exercising fiscal policies through Criminal Law: critical notes on the fiscal foundation of tax regularization

Abstract

This paper exposes and studies the different proposals for the fiscal foundation of the tax regularization clause, and warns about their insufficiency to explain this figure in a criminal law model that has its own limits and guarantees. After systematizing the different positions that have defended fiscal-type positions, we discuss whether it is possible to exercise fiscal policies through the Penal Code, if this is legitimized and can constitute the very foundation of the norm, or if the Penal Code is a instrument for carrying out a specifically criminal policy and should not be permeable to other types of purposes more typical of other sectors of the system.