Biblioteca Digital de VanguardiaThe Use of Women in Economic Crime
The objective of this paper is to show the trend in the use of women in the commission of economic crimes, with particular reference to tax evasion in Argentina. To this end, methodologically, we resort to the doctrine that has analysed the problem, which is still scarce, and mainly to the recent ju...
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| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
FLACSO - Sede Ecuador
2024
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| Acceso en línea: | https://revistas.flacsoandes.edu.ec/urvio/article/view/6148 |
| _version_ | 1809907070499028992 |
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| author | O’Donnell, Agustina |
| author_facet | O’Donnell, Agustina |
| author_sort | O’Donnell, Agustina |
| collection | Revista |
| description | The objective of this paper is to show the trend in the use of women in the commission of economic crimes, with particular reference to tax evasion in Argentina. To this end, methodologically, we resort to the doctrine that has analysed the problem, which is still scarce, and mainly to the recent jurisprudence of the Courts of that country. In fact, in recent years, the courts specialized in tax matters, both tax criminal and tax litigation, in judgments that have proposed a vision of the facts with a gender perspective, especially highlight one of the most pernicious socio-cultural patterns that exists, which is the use of women for criminal purposes. Generally, it is carried out with vulnerable and low-income women, although it is also observed in women without this condition, generally relatives - mothers, wives and daughters - of the real perpetrators of the different crimes.By way of conclusion, the paper highlights that the phenomenon known as the feminization of poverty leads women to be part of criminal maneuvers that other actors commit in which they are used as shareholders or as presidents of companies created for the sole purpose of committing crimes typical of economic crime. |
| format | Revistas |
| id | urvio-article-6148 |
| institution | URVIO. Revista Latinoamericana de Estudios de Seguridad |
| language | Español |
| publishDate | 2024 |
| publisher | FLACSO - Sede Ecuador |
| record_format | ojs |
| spelling | urvio-article-61482024-08-27T20:47:22Z The Use of Women in Economic Crime El uso de mujeres en delitos de la delincuencia económica O’Donnell, Agustina crimen delincuencia descriminación sexual impuestos mujer pobreza crime delinquency gender discrimination social exclusion taxation women The objective of this paper is to show the trend in the use of women in the commission of economic crimes, with particular reference to tax evasion in Argentina. To this end, methodologically, we resort to the doctrine that has analysed the problem, which is still scarce, and mainly to the recent jurisprudence of the Courts of that country. In fact, in recent years, the courts specialized in tax matters, both tax criminal and tax litigation, in judgments that have proposed a vision of the facts with a gender perspective, especially highlight one of the most pernicious socio-cultural patterns that exists, which is the use of women for criminal purposes. Generally, it is carried out with vulnerable and low-income women, although it is also observed in women without this condition, generally relatives - mothers, wives and daughters - of the real perpetrators of the different crimes.By way of conclusion, the paper highlights that the phenomenon known as the feminization of poverty leads women to be part of criminal maneuvers that other actors commit in which they are used as shareholders or as presidents of companies created for the sole purpose of committing crimes typical of economic crime. El objetivo del trabajo es exhibir la tendencia en la utilización de mujeres en la comisión de delitos económicos, con particular referencia al delito de evasión fiscal en la República Argentina. Para ello, metodológicamente, se recurre a la doctrina que ha analizado el problema, que aún es escasa, y principalmente a la jurisprudencia reciente de los Tribunales de dicho país. En los últimos años, los tribunales especializados en materia tributaria, penal tributaria y contenciosa tributaria destacan uno de los patrones socioculturales más perniciosos que existe, el uso de mujeres para delictivos en sentencias que se proponen ver los hechos con perspectiva de género. En general, estas maniobras se cometen con mujeres vulnerables y de bajos recursos, aunque también se advierte en mujeres sin esa condición, familiares —madres, esposas e hijas— de los autores materiales de los diferentes delitos. A modo de conclusión, en el trabajo se destaca que el fenómeno conocido como feminización de la pobreza lleva a mujeres a ser parte de maniobras delictivas que otros cometen en las que son utilizadas como accionistas o como presidentas de empresas creadas al único efecto de delinquir. FLACSO - Sede Ecuador 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html text/html https://revistas.flacsoandes.edu.ec/urvio/article/view/6148 10.17141/urvio.39.2024.6148 URVIO. Revista Latinoamericana de Estudios de Seguridad; No. 39 (2024): Urvio. Revista Latinoamericana de Estudios de Seguridad (mayo-agosto); 48-62 URVIO. Revista Latinoamericana de Estudios de Seguridad; Núm. 39 (2024): Urvio. Revista Latinoamericana de Estudios de Seguridad (mayo-agosto); 48-62 1390-4299 1390-3691 10.17141/urvio.39.2024 spa https://revistas.flacsoandes.edu.ec/urvio/article/view/6148/4772 https://revistas.flacsoandes.edu.ec/urvio/article/view/6148/4730 https://revistas.flacsoandes.edu.ec/urvio/article/view/6148/4731 Derechos de autor 2024 Agustina O’Donnell http://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | O’Donnell, Agustina The Use of Women in Economic Crime |
| title | The Use of Women in Economic Crime |
| title_full | The Use of Women in Economic Crime |
| title_fullStr | The Use of Women in Economic Crime |
| title_full_unstemmed | The Use of Women in Economic Crime |
| title_short | The Use of Women in Economic Crime |
| title_sort | use of women in economic crime |
| url | https://revistas.flacsoandes.edu.ec/urvio/article/view/6148 |