Legal-criminal analysis of Article 108 of the federal tax code

Abstract

This article examines the crime of tax evasion within the framework of Mexico's Federal Tax Code (CFF), based on a legal-dogmatic analysis that addresses both its constituent elements and the legally protected asset—the Public Treasury—as well as the specific forms of commission provided for by law. The article examines the legal consequences and penalties derived from its typical configuration, with special emphasis on recent reforms that incorporate cases of work simulation, outsourcing, and conduct linked to corruption. It also examines doctrinal contributions and jurisprudential criteria that have defined the practical application of this crime, highlighting the tension between the need to guarantee tax collection, the social solidarity function that underpins the tax system, and respect for the fundamental rights of taxpayers. Finally, the article offers a critical reflection on the role of tax evasion in Mexican criminal policy and in the protection of the economic order.