Armonización del Impuesto al valor agregado con respecto a las decisiones nº 599 y nº 600 de la Comunidad Andina de Naciones (C.A.N.)

Abstract

Comunidad Andina de Naciones was born on May 26, 1969, when the Cartagena Agreement was signed in Colombia, it is a constitutive treat that sets the Andean integration objectives, the main objective goal is the establishing comprehensive, balanced and autonomous development policies prevails of the member nations, these being: Bolivia, Colombia, Ecuador and Peru. It is necessary to conceive that the value added tax governs in all the member countries of the community, being this different in each one of the nations with Peru being the highest with 18%, followed by Colombia with 18% and being the most low Bolivia with 13% and finally Ecuador with 12%, in such a way that it could be considered a consolidation within their tax systems, technically a tax block is recommended where neutrality prevails with the objective of not causing distortions In the economy. The problem born from the decisions themselves based on the compliance that each member country has given with respect to the adoption of economic policies whose main objective is to comply with them, so what is intended with this research work is determine compliance with the gradual process to achieve both an economic and tax block that completely eliminates distortions in the economy within the member countries of the Comunidad Andina de Naciones (C.A.N.).