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The harmonization of indirect taxes in the Andean Community

Author

Listed:
  • Luis A. Arias

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Alberto Barreix

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Alexis Valencia

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Luiz Villela

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

Abstract
The approval of Decisions 599 and 600 on the Harmonization of Substantial and Procedural Aspects of Value Added Taxes and the Harmonization of Excise Type Taxes (VAT and selective taxes) by the Commission of the Andean Community is a notable victory for the Andean integration process and sets a precedent in the developing world. The Decisions amount to an agreement on how to design national laws on a modern and administratively coordinated VAT, as well as joint rules on excise taxes. These accords sprang from the political will of the Andean authorities working in this field, the countries' technical capacities, and the catalyzing role played by the political authority of the Andean Community's General Secretariat (GS), which received technical support from the Inter-American Development Bank (IDB). Representatives of the five member countries' Finance Ministries and Taxation Directorates participated actively and enthusiastically in these efforts. The process began with a background study commissioned using funds from an IDB regional technical cooperation project, followed by three negotiating rounds and eight meetings of experts and officials organized by the GS (With the financial and technical support of the IDB through the Special Initiative on Trade and Integration)

Suggested Citation

  • Luis A. Arias & Alberto Barreix & Alexis Valencia & Luiz Villela, 2005. "The harmonization of indirect taxes in the Andean Community," INTAL Working Papers 2820, Inter-American Development Bank, INTAL.
    • Handle: RePEc:idb:intalp:2820
    as

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    References listed on IDEAS

    as
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    Cited by:

    1. Mario Jales & Marcos Sawaya Jank & Shunli Yao & Colin Carter, 2006. "Agriculture in Brazil and China : challenges and opportunities," INTAL Working Papers 1296, Inter-American Development Bank, INTAL.
    2. Elsnit, 2006. "Third Annual Conference of the Euro-Latin Study Network on Integration and Trade, ELSNIT : Issues papers," INTAL Working Papers 2416, Inter-American Development Bank, INTAL.

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    More about this item

    Keywords

    COMUNIDAD ANDINA; CAN; IMPUESTOS; IMPUESTO AL VALOR AGREGADO;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • E00 - Macroeconomics and Monetary Economics - - General - - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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