Analysis of the tax systems of the countries that make up the Pacific Alliance
The Pacific Alliance began in April 2011 and was formalized in June 2012 by Colombia, Chile, Mexico and Peru, which seeks to create an integration zone composed of free movement of goods, services, capital and people. Its objective is to promote growth, development and competitiveness in order to im...
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| Formato: | Online |
| Lenguaje: | español |
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Universidad Francisco de Paula Santander
2018
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| Acceso en línea: | https://revistas.ufps.edu.co/index.php/profundidad/article/view/4204 |
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| _version_ | 1868458537045196800 |
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| author | Duran – León, Isaí Pinto – Arrieta, Carlos Alberto |
| author_browse | Duran – León, Isaí Pinto – Arrieta, Carlos Alberto |
| author_facet | Duran – León, Isaí Pinto – Arrieta, Carlos Alberto |
| author_sort | Duran – León, Isaí |
| collection | DSPACE IDEP |
| description | The Pacific Alliance began in April 2011 and was formalized in June 2012 by Colombia, Chile, Mexico and Peru, which seeks to create an integration zone composed of free movement of goods, services, capital and people. Its objective is to promote growth, development and competitiveness in order to improve living conditions and reduce the socioeconomic gaps that affect the population.
Since its inception, the alliance has made notable progress, such as the Complementary Agreement to the Main Framework (2014) to expand trade agreements and the Latin American Integrated Market (MILA) for financial integration. However, trade liberalization faces challenges, including tax barriers affecting sectors such as film and publishing.
Countries have implemented tax reforms to comply with the agreements, but low revenue collection compared to GDP poses challenges. Factors such as economic informality and the complexity of the tax system contribute to this situation. The first objective is to analyze the types of taxes that exist in the member countries of the Pacific Alliance, the second objective is to describe the characteristics of their tax systems (Chile, Colombia, Mexico and Peru) and the third objective is to examine the connection between their tax systems and the current Framework Agreement that governs them.
The results obtained made it possible to distinguish which are the laws, norms and decrees that govern the tax systems under study, as well as to know and determine the nature of the taxes and who manages them in each country and finally to analyze the relationship that exists in the tax systems. |
| first_indexed | 2026-06-19T15:28:38Z |
| format | Online |
| id | oai:revistas.ufps.edu.co:article-4204 |
| institution | IDEP |
| language | spa |
| last_indexed | 2026-06-19T15:28:38Z |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| publisher | Universidad Francisco de Paula Santander |
| publisherStr | Universidad Francisco de Paula Santander |
| record_format | ojs |
| spelling | oai:revistas.ufps.edu.co:article-42042023-11-14T19:15:40Z Analysis of the tax systems of the countries that make up the Pacific Alliance Análisis de los sistemas tributarios de los países que conforman la Alianza del Pacífico Duran – León, Isaí Pinto – Arrieta, Carlos Alberto Impuestos nación sistema tributario alianza del pacifico Taxes nation tax system Pacific alliance The Pacific Alliance began in April 2011 and was formalized in June 2012 by Colombia, Chile, Mexico and Peru, which seeks to create an integration zone composed of free movement of goods, services, capital and people. Its objective is to promote growth, development and competitiveness in order to improve living conditions and reduce the socioeconomic gaps that affect the population. Since its inception, the alliance has made notable progress, such as the Complementary Agreement to the Main Framework (2014) to expand trade agreements and the Latin American Integrated Market (MILA) for financial integration. However, trade liberalization faces challenges, including tax barriers affecting sectors such as film and publishing. Countries have implemented tax reforms to comply with the agreements, but low revenue collection compared to GDP poses challenges. Factors such as economic informality and the complexity of the tax system contribute to this situation. The first objective is to analyze the types of taxes that exist in the member countries of the Pacific Alliance, the second objective is to describe the characteristics of their tax systems (Chile, Colombia, Mexico and Peru) and the third objective is to examine the connection between their tax systems and the current Framework Agreement that governs them. The results obtained made it possible to distinguish which are the laws, norms and decrees that govern the tax systems under study, as well as to know and determine the nature of the taxes and who manages them in each country and finally to analyze the relationship that exists in the tax systems. La Alianza del Pacífico, dio sus inicios en el mes abril de 2011 y se formalizó en el mes de junio de 2012 por Colombia, Chile, México y Perú, donde se busca crear una zona de integración compuesta por libre circulación de bienes, servicios, capitales y personas. Teniendo como objetivo fomentar el crecimiento, desarrollo y competitividad para lograr mejorar las condiciones de vida y reducir las brechas socioeconómicas que afectan a la población. Desde su inicio, la alianza ha logrado avances notables, como el Acuerdo Complementario al Marco Principal (2014) para ampliar acuerdos comerciales y el Mercado Integrado Latinoamericano (MILA) para la integración financiera. Sin embargo, la liberalización del comercio enfrenta desafíos, incluyendo barreras fiscales que afectan sectores como el cinematográfico y editorial. Los países han implementado reformas fiscales para cumplir con los acuerdos, pero la baja recaudación en comparación con el PIB plantea desafíos. Factores como la informalidad económica y la complejidad del sistema tributario contribuyen a esta situación. Para desarrollar la investigación se utilizó una metodología descriptiva enfocada en realizar una revisión documental para lograr cumplir con los objetivos propuesto en la investigación, como primer objetivo es analizar los tipos de impuestos que existen en los países miembros de la Alianza del Pacífico, segundo objetivo, describir las características de sus sistemas fiscales (Chile, Colombia, México y Perú) y tercer objetivo es el de examinar la conexión entre sus sistemas fiscales y el actual Acuerdo Marco que los rige. Los resultados obtenidos permitieron distinguir cuales son las leyes, normas y decretos que rigen los sistemas tributarios objetos de estudio, además de conocer y determinar cuáles son las naturalezas de los impuestos y quienes los manejan en cada país y por último analizar la relación que existe en los sistemas tributarios. Universidad Francisco de Paula Santander 2018-01-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html text/xml https://revistas.ufps.edu.co/index.php/profundidad/article/view/4204 10.22463/24221783.4204 Revista Científica Profundidad Construyendo Futuro; Vol. 8 No. 8 (2018): Enero-Junio; 33-44 Revista Científica Profundidad Construyendo Futuro; Vol. 8 Núm. 8 (2018): Enero-Junio; 33-44 2422-2518 spa https://revistas.ufps.edu.co/index.php/profundidad/article/view/4204/5187 https://revistas.ufps.edu.co/index.php/profundidad/article/view/4204/5188 https://revistas.ufps.edu.co/index.php/profundidad/article/view/4204/5189 Derechos de autor 2018 Universidad Francisco de Paula Santander https://creativecommons.org/licenses/by-nc/4.0 |
| spellingShingle | Impuestos nación sistema tributario alianza del pacifico Taxes nation tax system Pacific alliance Duran – León, Isaí Pinto – Arrieta, Carlos Alberto Analysis of the tax systems of the countries that make up the Pacific Alliance |
| title | Analysis of the tax systems of the countries that make up the Pacific Alliance |
| title_alt | Análisis de los sistemas tributarios de los países que conforman la Alianza del Pacífico |
| title_full | Analysis of the tax systems of the countries that make up the Pacific Alliance |
| title_fullStr | Analysis of the tax systems of the countries that make up the Pacific Alliance |
| title_full_unstemmed | Analysis of the tax systems of the countries that make up the Pacific Alliance |
| title_short | Analysis of the tax systems of the countries that make up the Pacific Alliance |
| title_sort | analysis of the tax systems of the countries that make up the pacific alliance |
| topic | Impuestos nación sistema tributario alianza del pacifico Taxes nation tax system Pacific alliance |
| topic_facet | Impuestos nación sistema tributario alianza del pacifico Taxes nation tax system Pacific alliance |
| url | https://revistas.ufps.edu.co/index.php/profundidad/article/view/4204 |
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