Recaudo Fiscal y Salud en Colombia: Impuestos Saludables

Abstract

The "health taxes" in Colombia were introduced through Law 2277 of 2022. These taxes represent one of the most recent developments in the interaction between fiscal and public health policy. Their purpose is to discourage the purchase and consumption of products that pose potential health risks, thereby modifying consumption patterns, promoting healthier habits, and reducing the incidence of non-communicable diseases. According to the World Bank, these diseases, including cancer, heart disease, and diabetes, are the leading cause of illness and death in the country and are associated with the consumption of these products. These "health taxes" can be defined as levies paid on the import, production, and sale of highly processed beverages with high sugar content, along with ultra-processed food products of industrial origin. These products are distinguished by their high content of added sugars, sodium, and saturated fatty acids. This type of tax allows for increased public revenue, which in turn will serve as a source of funding in the budget for health prevention and care.