The active party in tax crimes

Abstract

This article presents the traditional debate, both in Chile and Spain, of the people who can be considered as active parties in tax crimes: only taxpayers or anybody. However, beyond the historical and grammatical arguments, this topic has been addressed from a profound perspective, based on the characteristics of the tax relationship, as an assumption of most of these illegal acts. then, as long as the non- fulfilment of the duty to pay taxes can be considered as basis of the illegal act, tax crime should be described as a special crime, that can only be committed by the taxpayer or by other people especially subject to the corresponding obligation. Finally, this conclusion was thwarted with the formal drafting of the crimes stipulated in art. 97, no 4 of the Internal Revenue Code, to verify its applicability in each particular case, always respecting the limits the mandatory prosecution principle imposes.