Verdadero. La defraudación tributaria, la falta de enteramiento de anticipos por parte de los agentes de retención o percepción, y la insolvencia fraudulenta con fines tributarios son, efectivamente, considerados ilícitos penales relacionados con el incumplimiento de obligaciones fiscales.

La respuesta correcta es: **Verdadero**. Las sanciones mencionadas, como prisión, multa, comiso, destrucción de efectos materiales, clausura temporal, inhabilitación y suspensión o revocación de autorizaciones, son típicamente aplicables a quienes incurren en ilícitos tributarios según la legislación fiscal en muchos países. Sin embargo, es importante recordar que la aplicación de estas sanciones puede variar según la jurisdicción

Falso. La reincidencia no es considerada una circunstancia agravante en el contexto del Código Orgánico Tributario.

Verdadero. La defraudación tributaria se refiere a acciones que buscan eludir o reducir el pago de impuestos mediante técnicas como la simulación, ocultación o engaño.

Falso. Los ilícitos suelen clasificarse en ilícitos administrativos, civiles y penales, entre otros, pero la clasificación mencionada (formales, materiales y penales) no es una categoría estándar.

Falso.

Falso. Los ilícitos materiales se refieren a acciones u omisiones que pueden dar lugar a sanciones o multas en el ámbito tributario, pero no se limitan únicamente al atraso o incumplimiento en el pago de obligaciones tributarias. Pueden incluir diversas conductas que infrinjan las normativas fiscales.

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