其他摘要：This paper shows the importance of the integration processes in America, highlighting the efforts to integrate social and economic policies. It explains the imminent needing of integration among the members of CAN, stating several strategies towards achieving that goal, specifically, the harmonization of indirect taxes. This harmonization requires a political, social and commercial consistency that eliminates any distortion generated by the different internal regulations of the countries;as a result, these countries may become stronger when they decide to incursion into international markets.
关键词：Procesos de integración regional;CAN;armonización de impuestos indirectos
