Impacto de la armonización tributaria en el comercio intracomunitario de bienes dentro del proceso de integración andino

The present study examines the impact of tax harmonization on the intra-community trade of goods within the Andean Community of Nations. With the aim of evaluating how the implementation of unified tax criteria—especially through the adoption of standardized indirect taxes and the destination-based taxation principle—affects regional economic integration, a methodological approach combining documentary analysis and the analytic-synthetic method was adopted through a review of regulations, tax agreements, fiscal policies, and relevant academic studies. The findings indicate a significant reduction in intra-community trade during crisis periods, followed by a progressive recovery, which underscores the bloc’s susceptibility to exogenous factors and the need to strengthen fiscal coordination mechanisms. Additionally, potential advantages were detected, such as a decrease in administrative costs and an increase in legal certainty, along with challenges related to fiscal sovereignty and institutional disparities among member countries. In conclusion, tax harmonization emerges as a key strategy to foster economic integration and improve regional competitiveness, provided that convergence policies are implemented and tax administrations are modernized.