The economic crimes prosecutor's office and the prosecution of tax crime: towards a restorative logic?
DOI:
https://doi.org/10.30827/rec.8.33151Keywords:
Public prosecutor , Economic crime , Tax fraud , Plea guiltyAbstract
The criminological literature on white-collar criminality has favoured the analysis of the individual instead of the control agencies prosecuting them. An exception to this dominant trend was the North American literature of the 1980s, when several criminologists began to empirically research the work of federal attorneys in prosecuting economic and corporate crime. This article recovers this criminological tradition to investigate a very littleknown institution in Spain: the Prosecutor's Office of the area specialized in Economic Crimes. The contribution of this article is to explain the origin of this Prosecutor's Office, its role in the disposition of tax fraud as one of the most frequent economic crimes, and its role in negotiating plea agreements with the accused. Finally, this article reflects on the restorative logic underpinning the criminal prosecution of tax fraud in Spain, namely the recovery of evaded taxes.
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