{"id":832,"date":"2022-06-21T19:07:45","date_gmt":"2022-06-21T19:07:45","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=832"},"modified":"2025-06-22T14:00:20","modified_gmt":"2025-06-22T14:00:20","slug":"notas-introductorias-al-analisis-economico-del-derecho-penal-tributario","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2022\/06\/21\/notas-introductorias-al-analisis-economico-del-derecho-penal-tributario\/","title":{"rendered":"Notas Introductorias al An\u00e1lisis Econ\u00f3mico del Derecho Penal Tributario"},"content":{"rendered":"<div class=\"itemFullText\">\n<p>XIII Jornadas \u00abAn\u00edbal Dominici\u00bb en Homenaje a Humberto Romero-Muci | UCAB, 2023<\/p>\n<p style=\"text-align: justify;\">El art\u00edculo estudia el empleo del m\u00e9todo econ\u00f3mico para el an\u00e1lisis del sistema represivo tributario, sobre la base de las formulaciones de Richard Posner y Gary Becker al respecto. Se presenta al An\u00e1lisis Econ\u00f3mico del Derecho (AED) como una t\u00e9cnica de racionalizaci\u00f3n instrumental del Derecho con base en la Econom\u00eda. El AED se expresa en el Derecho Penal bajo la f\u00f3rmula de la reducci\u00f3n del costo social del delito a trav\u00e9s del correlativo incremento en el costo del hecho para el delincuente. En el Derecho Tributario, el AED se expresa bajo un doble cariz: (i) como herramienta para medir la capacidad redistributiva del sistema tributario, principalmente bajo el teorema de Kaldor-Hicks; y (ii) para identificar -y cerrar- las lagunas del ordenamiento que impiden maximizar la recaudaci\u00f3n fiscal y abren camino a la elusi\u00f3n y evasi\u00f3n fiscales. En el Derecho Penal Tributario, el AED es la s\u00edntesis de ambos prop\u00f3sitos: la reducci\u00f3n de la criminalidad fiscal pasar\u00eda, bajo este planteamiento, por la optimizaci\u00f3n del funcionamiento del sistema tributario a partir del castigo, preferentemente pecuniario, a los evasores fiscales.<\/p>\n<\/div>\n<div class=\"clr\"><\/div>\n<div class=\"itemExtraFields\"><\/div>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_832\" class=\"pvc_stats all  \" data-element-id=\"832\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>XIII Jornadas \u00abAn\u00edbal Dominici\u00bb en Homenaje a Humberto Romero-Muci | UCAB, 2023 El art\u00edculo estudia el empleo del m\u00e9todo econ\u00f3mico para el an\u00e1lisis del sistema represivo tributario, sobre la base de las formulaciones de Richard Posner y Gary Becker al respecto. Se presenta al An\u00e1lisis Econ\u00f3mico del Derecho (AED) como una t\u00e9cnica de racionalizaci\u00f3n instrumental [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_832\" class=\"pvc_stats all  \" data-element-id=\"832\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":2,"featured_media":833,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"a3_pvc":{"activated":true,"total_views":716,"today_views":0},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/comments?post=832"}],"version-history":[{"count":2,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/832\/revisions"}],"predecessor-version":[{"id":864,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/832\/revisions\/864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/833"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}