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La reforma del impuesto al consumo de cigarrillo y tabaco elaborado: impacto sobre el recaudo

Author

Listed:
  • Mauricio Santa María

    ()

  • Sandra V. Rozo

Abstract

La ley 1111 de 2006 modifico? la estructura del impuesto al consumo de cigarrillos y tabaco elaborado en Colombia. En particular, la nueva ley cambio? el tipo de impuesto a pagar, la base gravable y las tarifas de ese impuesto. Esta modificacio?n genero? una gran controversia en la industria, las entidades gubernamentales y otros actores del sector, debido a que algunas marcas de cigarrillos sufrieron cambios dra?sticos en el valor a pagar por impuestos al consumo. En este contexto, el estudio busca ofrecer evidencia que colabore a aclarar las diversas inquietudes que se han generado. El objetivo fundamental es evaluar el impacto de la reforma en dos aspectos centrales: sobre el recaudo departamental del impuesto y sobre la industria, a trave?s de las distorsiones generadas en el mercado. Adicionalmente, el estudio busca identificar recomendaciones clave, destinadas a mejorar la estructura del impuesto actual, en el sentido de aumentar el recaudo, mejorar la eficiencia del impuesto y propender por una mayor transparencia y simplicidad en su administracio?n.

Suggested Citation

  • Mauricio Santa María & Sandra V. Rozo, 2007. "La reforma del impuesto al consumo de cigarrillo y tabaco elaborado: impacto sobre el recaudo," CUADERNOS DE FEDESARROLLO 012308, FEDESARROLLO.
  • Handle: RePEc:col:000439:012308
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    File URL: http://hdl.handle.net/11445/894
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    More about this item

    Keywords

    Impuestos; Consumo de Tabaco; Industria Tabacalera; Ingresos Departamentales;

    JEL classification:

    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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