Although the discussion about mens rea is still in an incipient state, English criminal law provides a different perspective of analysis, which establishes inference rules of the mental states before defining the conceptual level. The idea that a theory of mental states will only be satisfactory if it allows or makes viable its application in criminal proceedings can constitute a contribution of English jurisprudential development to the dogmatics of continental criminal law.

Mens Rea is a figure of Criminal Law which is very difficult to determine, especially if it is intended to appreciate the intention that a person has while commiting a crime, as well as the difference between intent and guilt is not clear in many cases.For that reason, the author of this article explains different theories that aim to determine when intent exists. Some of these theories are centered in objective factors (normative), which come from the law; and other theories are centered in internal, subjective factors (psychological). Then, the author presents the problems that affect each of the mentioned theories and explains what should be taken into account to elaborate a more efficient theory of Mens Rea.

El artículo no presenta resumen.

No presenta resumen

Although the discussion about mens rea is still in an incipient state, English criminal law provides a different perspective of analysis, which establishes inference rules of the mental states before defining the conceptual level. The idea that a theory of mental states will only be satisfactory if it allows or makes viable its application in criminal proceedings can constitute a contribution of English jurisprudential development to the dogmatics of continental criminal law.

120 min.: son., col.

Mens Rea is a figure of Criminal Law which is very difficult to determine, especially if it is intended to appreciate the intention that a person has while commiting a crime, as well as the difference between intent and guilt is not clear in many cases.For that reason, the author of this article explains different theories that aim to determine when intent exists. Some of these theories are centered in objective factors (normative), which come from the law; and other theories are centered in internal, subjective factors (psychological). Then, the author presents the problems that affect each of the mentioned theories and explains what should be taken into account to elaborate a more efficient theory of Mens Rea.

El artículo no presenta resumen.

Although the discussion about mens rea is still in an incipient state, English criminal law provides a different perspective of analysis, which establishes inference rules of the mental states before defining the conceptual level. The idea that a theory of mental states will only be satisfactory if it allows or makes viable its application in criminal proceedings can constitute a contribution of English jurisprudential development to the dogmatics of continental criminal law.

Mens Rea is a figure of Criminal Law which is very difficult to determine, especially if it is intended to appreciate the intention that a person has while commiting a crime, as well as the difference between intent and guilt is not clear in many cases.For that reason, the author of this article explains different theories that aim to determine when intent exists. Some of these theories are centered in objective factors (normative), which come from the law; and other theories are centered in internal, subjective factors (psychological). Then, the author presents the problems that affect each of the mentioned theories and explains what should be taken into account to elaborate a more efficient theory of Mens Rea.

En el presente artículo, los autores discuten acerca de la viabilidad de aplicar el Análisis Económico en el campo del Derecho Penal. Tras un análisis completo de los fundamentos de la norma jurídico-penal, del Estado social y democrático de Derecho, de la racionalidad del delincuente al momento de cometer delitos; los autores señalan que el Análisis Económico del Derecho no puede tener como objeto el sistema global de Derecho Penal y, menos aún, la norma jurídico-penal o la función que cumple la pena. En ese sentido, proponen aplicar el mencionado método analítico para evaluar las acciones no penales de prevención del delito.

In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a space for the commission of tax offenses. In the present article, the authors do research about the subject, noting that when legislators create incentives for the management of economic strategies, it produces an undesirable effect: it creates room for unfair tax crime. Therefore, we should seek to analyze the political-criminal aspects of the offenses listed above, based on a study of the work of the criminal law on taxation.

In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a space for the commission of tax offenses. In the present article, the authors do research about the subject, noting that when legislators create incentives for the management of economic strategies, it produces an undesirable effect: it creates room for unfair tax crime. Therefore, we should seek to analyze the political-criminal aspects of the offenses listed above, based on a study of the work of the criminal law on taxation.

In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a space for the commission of tax offenses. In the present article, the authors do research about the subject, noting that when legislators create incentives for the management of economic strategies, it produces an undesirable effect: it creates room for unfair tax crime. Therefore, we should seek to analyze the political-criminal aspects of the offenses listed above, based on a study of the work of the criminal law on taxation.