Thus, this work has an introductory part that describes some general concepts about tax rules, then expose the current regulatory bodies in this area, in the countries reviewed, noting some functional and organic flaws that would be advisable to correct. The foregoing, in the understanding that a correct fiscal performance is crucial to improve the welfare of its inhabitants, and at the same time can be seen as a factor that helps to advance, with greater certainty, towards a stronger regional economic integration.