Valuation of proof in tax offense

Abstract

This paper aims to analyze the main issues raised by the assessment of the evidence in the area of tax offenses. After a brief preliminary considerations for application processing followed in the field of Tax Administration it is under study the scope of evidence such as witness or circumstantial evidence. With additional character other issues of special importance are discussed in this area, within which include those relating to the procedural consequences arising from the assessment of the evidence or the possible challenge of evidential activity. Finally the consequences of calls unjustified profits equity in criminal matters are also studied.