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The harmonization of indirect taxes in the Andean Community

  • 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)

Registered author(s):

    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)

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    File URL: http://idbdocs.iadb.org/WSDocs/getDocument.aspx?DOCNUM=35315623
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    Paper provided by Inter-American Development Bank, INTAL in its series INTAL Working Papers with number 2820.

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    Length: 39 p.
    Date of creation: Feb 2005
    Date of revision:
    Handle: RePEc:idb:intalp:2820
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    Web page: http://www.iadb.org/intal
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    1. Julio J. Nogues, 2005. "Agricultural Exporters in a Protectionist World: Review and Policy Implications of Barriers Against Mercosur," International Trade 0502002, EconWPA.
    2. Esteradeordal, Antoni & Goto, Junichi, 2001. "The New Regionalism in the Americas: The Case of Mercosur," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 16, pages 180-202.
    3. Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," Documentos de Trabajo 41, Centro de Economía Aplicada, Universidad de Chile.
    4. Marcelo de Paiva Abreu, 2004. "The Political Economy of High Protection in Brazil before 1987," IDB Publications (Working Papers) 9375, Inter-American Development Bank.
    5. Mauricio Mesquita Moreira, 2004. "Brazil’s Trade Liberalization and Growth: Has it Failed?," International Trade 0412008, EconWPA.
    6. repec:idb:brikps:8285 is not listed on IDEAS
    7. Robert Devlin & Ricardo Ffrench-Davis, 1999. "Towards an Evaluation of Regional Integration in Latin America in the 1990s," The World Economy, Wiley Blackwell, vol. 22(2), pages 261-290, 03.
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