La presunción de operaciones inexistentes prevista en el artículo 69-B del código fiscal de la federación, a la luz de los conceptos de materialidad, sustancia económica y razón de negocios.
Date Issued
2023
Author(s)
González Mora, Karla Paola
Advisor(s)
Núñez Cué, Marco Aurelio
Type
text::thesis::bachelor thesis
Abstract
This thesis analyzes the phenomenon of vicarious violence, a form of gender-based violence in which an aggressor harms the children with the primary intent of causing suffering to their mother, arguing for its explicit legal recognition and criminalization in the State of Jalisco, Mexico. The author posits that the current legal framework is insufficient as it fails to address the specific nature of this aggression, where children are used as an instrument to target the woman, leaving both mother and child in a state of vulnerability. Through a doctrinal analysis of gender violence and an examination of the shortcomings in existing international, national, and state legislation, the work demonstrates the need for a specific legal category for this offense. The thesis concludes by presenting a formal legislative proposal to reform both the Jalisco State Law on Women's Access to a Life Free of Violence and the State Penal Code to define vicarious violence and establish it as a distinct criminal offense, thereby ensuring adequate protection for victims and making this severe form of violence visible within the justice system.
License
Acceso Abierto
URL License
How to cite
González Mora, K. P. (2023). La presunción de operaciones inexistentes prevista en el artículo 69-B del código fiscal de la federación, a la luz de los conceptos de materialidad, sustancia económica y razón de negocios. (Tesis de Licenciatura). Universidad Panamericana.
Table of contents
Capítulo 1. Conceptos básicos -- Capítulo 2. Antecedentes del artículo 69-B del código fiscal de la federación -- Capítulo 3. Facultades de comprobación -- Capítulo 4. Razón de negocios, sustancia económica y materialidad -- Capítulo 5. Análisis del procedimiento previsto en el artículo 69-B del código fiscal de la federación