La armonización normativa de los impuestos indirectos en la Comunidad Andina
ISSN: 0716-9132, 0718-0950
Any de publicació: 2019
Volum: 32
Número: 1
Pàgines: 217-236
Tipus: Article
Altres publicacions en: Revista de Derecho
Resum
The regulatory fiscal harmonization in the Andean Community aims to approximate the tax laws of the member states. It seeks to eliminate barriers to fluid trade of goods and services, which may have a negative impact on the formation of the common market. This work was entrusted to the Commission and the General Secretariat, who, fulfilling their powers, have carried out several activities to bring closer the tax laws of the member states. Our conclusions indicate that the necessary steps have been taken to continue advancing in such matter, although it is also true that fiscal harmonization in the Andean Community is still incipient.