Capítulo VI - Análisis semiótico de la justicia fiscal
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2019-12Google Scholar
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Abstract
La justicia fiscal en Colombia hace parte del derecho sancionatorio. Por ello mismo, se basa en la responsabilidad subjetiva. Es decir, la responsabilidad fiscal es el fruto de demostrar que la persona en particular actuó con dolo o culpa. Esta condición es necesaria para remover la presunción de inocencia, y proceder a las sanciones correspondientes. La historia de la culpabilidad particularmente manifiesta en derecho penal, indica que el contenido de la culpabilidad, es decir, del dolo y de la culpa, no son construcciones técnicas, provenientes de expertos en culpabilidad, sino que son fruto de las representaciones sociales.
Abstract
Tax justice in Colombia is part of the sanctioning right. It is therefore based on subjective responsibility. That is, fiscal responsibility is the result of showing that the particular person acted with will or guilt. This condition is necessary to remove the presumption of innocence, and to proceed with the corresponding sanctions. The history of guilt particularly manifested in criminal law indicates that the content of guilt, that is, of wrongtelling and guilt, are not technical constructions, coming from experts in guilt, but are the result of representations Social.
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