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This article focuses on analyzing the Theory of Crime in the Panamanian Accusatory Penal System, through an interpretation of the four constituent elements of crime and the theories on which this system is based. It consists of two chapters, where both topics to be supported are broken down; in order to expose each of the points that determine the main approach, based on the Theory of Crime in the Panamanian Accusatory Penal System. For its analysis, a type of documentary descriptive research is used with a bibliographic design from different sources, both Panamanian and international, of scientific articles. In the investigation it was concluded that it helps to determine the applicable criminal law to be used, therefore, it seeks to identify if the principle of legality and its guarantees described in the criminal code should be considered.