"La tesis tiene por objeto el analisis del articulo 305 del codigo penal, dedicado al delito contra la hacienda publica. El trabajo se ha estructurado en cuatro capitulos la primera parte se dedica al estudio de los antecedentes historico-legislativos del delito contra la hacienda publica. El segundo capitulo trata del bien juridico protegido, imprescindible para justificar su criminalizacion. El tercer capitulo se dedica al analisis del tipo de injusto, comenzando por una breve referencia a las figuras recogidas dentro del mismo titulo. Por ultimo, el capitulo cuarto se centra en la consumacion del delito, recogiendo las diferentes posiciones dadas por la doctrina y se analiza la figura de la regularizacion."
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Universidad Complutense de Madrid. Facultad de Derecho. Departamento de Derecho Penal.
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Delitos contra la seguridad social España Tesis doctorales.
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