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Contrabando de cigarrillos y tributación en Colombia

Author

Listed:
  • Juan Gonzalo Zapata

    ()

  • Adriana Sabogal

    ()

  • Ana Cecilia Montes
  • Germán Rodríguez

    ()

  • Jairo Castillo

    ()

Abstract

En los últimos años se evidencia un aumento importante del contrabando de cigarrillos. Con base en la información de Protabaco-BAT, se estimó que entre enero de 2008 y abril de 2012, el contrabando de cigarrillos aumentó en cerca de 800%, al pasar del 0,8% de la participación del mercado en enero de 2008 al 8,5% en abril de 2012. La dinámica del contrabando de cigarrillos desde el 2010 en adelante es coincidente con el aumento de la carga tributaria en el mismo período por efecto del Decreto 127 y la Ley 1393, ambos de 2010. Sin embargo en Colombia la carga tributaria viene aumentando desde 1995. La Ley 1393 de 2010, aumentó la tarifa del impuesto al consumo y creó una sobretasa del 10% de la base gravable que se destina exclusivamente al financiamiento de la salud.

Suggested Citation

  • Juan Gonzalo Zapata & Adriana Sabogal & Ana Cecilia Montes & Germán Rodríguez & Jairo Castillo, 2012. "Contrabando de cigarrillos y tributación en Colombia," CUADERNOS DE FEDESARROLLO 010714, FEDESARROLLO.
  • Handle: RePEc:col:000439:010714
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    File URL: http://hdl.handle.net/11445/158
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    More about this item

    Keywords

    Contrabando; Tributación; Política fiscal; Impuestos; Contrabando de cigarrillos; Cigarrillos; Colombia;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco

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