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Integración regional y armonización tributaria: Desafíos y experiencias en América Latina

Author

Listed:
  • Velayos, Fernando
  • Barreix, Alberto Daniel
  • Villela, Luiz Arruda

Abstract

Este informe contiene un análisis y descripción de las experiencias que se han dado en Latinoamérica para abordar la problemática de las barreras tributarias. Las fórmulas planteadas para remover obstáculos fiscales a la integración son diversas, tanto en el grado de armonización que han perseguido y alcanzado como en el instrumento legal utilizado. La primera parte de este documento se dedica por tanto a trazar una escala de actuaciones armonizadoras; la segunda parte del mismo está dedicada a repasar experiencias concretas de armonización en América Latina, ordenadas de acuerdo con la escala trazada; y en la tercera parte, se explorará a la luz de la experiencia latinoamericana, la interrelación entre los objetivos de integración, los grados de armonización tributaria y los instrumentos legales para alcanzar esos niveles, tratando de inferir alguna conclusión al respecto.

Suggested Citation

  • Velayos, Fernando & Barreix, Alberto Daniel & Villela, Luiz Arruda, 2007. "Integración regional y armonización tributaria: Desafíos y experiencias en América Latina," IDB Publications (Working Papers) 2808, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:2808
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