The state’s patrimony as an object of penal protection

Abstract

The norms that the Chilean legal system destines to the protection of the State's patrimony interests are firstly described in this work. The extent to be ascribed to the notion of state patrimony is analysed, as an object of penal custody and the manner in which the penal law undertakes its protection, especially in the field of tax and customs crimes, regarding subsidy fraud and some figures traditionally linked to the right performance of the public function, as tax fraud and embezzling of public monies.