Régimen tributario comunitario: armonización tributaria en la comunidad andina

Abstract

The States interest for the abolition or at least the decrease of the obstacles in the international market, the tariff barrier and the restrictions in the tax system have brought it to agree to integration process and form a Community that allows the economic development for its people. This monograph seeks to analyze the processes if community integration adopted in Latin American such the Andean Community; and to determine the ending to the Sub regional integration, among them is the success of a common market, being a mandatory requirement to achieve the reconciliation of indirect tributaries in Ecuador, Peru, Bolivia and Colombia like member countries of the Community, specifically the Tax Type of Added Value and the Consumer Selective Tax.