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Corruption among public officials is a phenomenon that undermines institutional trust and affects social development. The objective of this research was to analyze the crime of corruption of public officials in Panama, determining the structural factors that favor it, examining the current legal framework, and exploring citizen perception. A quantitative study was developed, with a descriptive and documentary design. A Likert-type questionnaire was applied to three groups: public officials (n=40), personnel from anti-corruption institutions (n=26), and the general population (n=20). The results show that the most relevant structural factors are lack of transparency, weaknesses in the judicial system, and a culture of impunity. The Panamanian legal framework is broad but presents limitations in its effective application. Citizen perception reveals low institutional trust and frequent experiences of bribery. It is concluded that corruption in Panama responds to structural weaknesses and deficiencies in normative implementation.