Tax Crimes as Criminal Acts previous to the Crime of Money Laundering

Abstract

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, F51