Análisis comparativo del Impuesto al Valor Agregado en combustibles en países del Cono Sur mediante el método AHP

This study analyzes the application of Value Added Tax (VAT) on fuels in six South Cone countries (Argentina, Brazil, Uruguay, Paraguay, Chile, Bolivia) and Ecuador, using the Analytic Hierarchy Process (AHP). Five evaluation criteria were established: effective VAT rate, tax base, exemptions and differentiated treatments, retention mechanisms, and regional harmonization. Data were sourced from national legislation, ECLAC reports, and interviews with tax experts. Key findings include divergence in tax bases, with some countries incorporating specific taxes while others do not. Asymmetric retention rules, particularly between public and private sectors. The economic, social, and environmental impacts of these discrepancies are discussed, and policy recommendations are provided to move towards a more neutral and coordinated regional VAT framework.