Impuesto al consumo de cigarrillos y tabaco elaborado en Colombia antes y después de la ley 1819 de 2016, política fiscal vs política social

Abstract

The excise tax on cigarettes and manufactured tobacco in Colombia, is a subject of study by the Colombian State, taking into account that it affects its social and economic policies, it is proposed to find which has been the affectation to such tax determining a before and after the law 1819 of 2016, the measures implemented by the state have been effective, to improve the public health of Colombians. It is necessary to make consultations in official databases, studies carried out by the Ministry of Health, the contributions of the World Health Organization Framework agreement, regulated by law 1109 of 2006, compared with the collection reported by the National Federation of Departments. Although efforts have been made to reduce the consumption of cigarettes and manufactured tobacco in Colombia, it is not possible to close the gap and the collection is not enough to care for patients who are ill due to excessive consumption. It is necessary to invest more in education and campaigns that promote abstention from consumption.