Crimes fiscais como atos criminosos anteriores ao crime de lavagem de dinheiro

For Latin American countries, the character of a “prior crimes” of tax crimes has become relevant, representing one of the main criminal acts that provide the basis for money laundering. This document explores the implications (weaknesses to be overcome) of this specific legal scenario for the development and strengthening of the criminal justice system. KEY WORDS: tax crime, criminal action, money laundering, criminal law, soft law. JEL CODE: K14, F51RESUMENAnivel de los países latinoamericanos, se ha dado relevancia al carácter de “delito previo” de los delitos tributarios, constituyendo uno de los principales actos delictivos que dan base al lavado. En ese sentido, el presente documento explora las implicancias (debilidades a ser superadas) de este contexto específico para el desarrollo y fortalecimiento del sistema jurídico penal. ABSTRACTFor Latin American countries, the character of a “prior crimes” of tax crimes has become relevant, representing one of the main criminal acts that provide the basis for money laundering. This document explores the implications (weaknesses to be overcome) of this specific legal scenario for the development and strengthening of the criminal justice system. KEY WORDS: tax crime, criminal action, money laundering, criminal law, soft law. JEL CODE / CLASIFICACIÓN JEL: K14, F5