Tax Crimes: Preliminary courses for college students

The book *Tax Crimes: Preliminary Studies for College Students* explores the intersection of tax law and criminal law, explaining how only certain acts committed with intent and resulting in financial loss constitute a crime. It analyzes the Peruvian criminal procedural framework, highlighting the central role of the Public Prosecutor's Office in investigations, the separation of duties between prosecutors and judges, and the guarantee of fundamental rights. It details the types of tax crimes, tax fraud, mandatory indictment, and the procedures for investigating and reporting evidence. It includes comparisons with Argentine legislation, promoting a critical and educational approach. The work emphasizes the importance of legal technique, institutional coordination, and respect for procedural safeguards in the prosecution of tax crimes, providing students with conceptual and practical tools to comprehensively understand this area of law.