We theoretically investigate GaN/InGaN/GaN tunnel junctions grown along the wurtzite c-axis. We developed a dedicated quantum electronic transport model based on an 8-band k.p Hamiltonian coupled to the non-equilibrium Green's function formalism. We first show that the transmission is dominated by quantum states localized at the heterojunction. We also confirm that, for a thin InGaN layer, current strongly increases with doping. On the other hand, for thick InGaN layers (> 8 nm), our results show an unexpected low impact of doping on current. In this latter case, the spontaneous and the piezoelectric polarizations reduce the tunnel-barrier width to the InGaN layer thickness. We conclude that quantum electronic transport in such tunnel junctions is mainly controlled by interfaces with both polarizations and localized states. Published by AIP Publishing.