Especialización tributaria y responsabilidad penal del contador frente a la defraudación tributaria en el Perú: análisis del dolo eventual y la diligencia profesional

This research examines the relationship between tax specialization of accountants and their criminal liability in cases of tax fraud in Peru, specifically for entering false liabilities in the accounting records. Specialized knowledge enhances the professional’s capacity to identify irregular transactions, assess the validity of liabilities, and anticipate legal risks, promoting responsible tax management aligned with diligence and trust principles. Internationally, the OECD highlights challenges arising from the digital economy, regulatory complexity, and limited harmonization between accounting, tax, and criminal systems. In Latin America, factors such as economic informality, weak institutions, and insufficient training increase accountants’ exposure to legal contingencies. In Peru, regulatory fragmentation, limited oversight, and unclear guidelines on criminal liability shape professional conduct. The study uses a quantitative approach, combining documentary analysis, surveys, and jurisprudential review, showing that tax specialization not only improves technical competence but also elevates the duty of diligence, reducing the likelihood of criminal offenses. Findings emphasize the importance of continuous education, the need to be familiar not only with the Criminal Tax Law, but also to understand categories such as criminal intent, in order to identify situations in which one might be contributing to an unlawful act, even unintentionally