Cathedra No. 5 Año 5 - Mayo 2016 - Octubre 2016
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Camba Pérez, A., & Inciarte Martínez, V. (2017). Integrations and tariffs to third countries. ¿A new perspective for the Latin American Experience?. Cathedra Journal, (5), 11–31. https://doi.org/10.37594/cathedra.n5.4
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Abstract

This article aims to analyze integrations and tariffs to third countries based on a new perspective to the Latin American experience. lt should be noted that postulates from authors such as:Acedo (2004), Casás (2004), Corvalan, Del Barco y Del Barco (2011), lnsignares (2013), among others, were analyzed. The study was descriptive, documentary and interpretative. Also, the research was developed under a bibliographic design. For the techniques and tools for data collection, documentary observation was used, applying documentary analysis in order to obtain information concerning the issues addressed by the study. ln this sense, it could be concluded that the process of international integration currently developed within the framework of Latin American countries is underpinned by the formalization of a new paradigm linked to a new strategic leadership, based on the BRICS group, where key factors, represented in this order by developing countries take part, with the support of developed countries, on the basis of the dismantling of tariff and trade barriers with strict adherence to the tax policies of the participating sovereign states.

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References

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Casás, J. (2004). "Globalización y Justicia Tributaria". En: Revista de Derecho Tributario 103. Órgano Divulgativo de la Asociación Venezolana de Derecho. Tributario. Pp. 53-106. Caracas-Venezuela.

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